12/26/2007: Summary of FASB Statement 123R on Share-Based Payment, Revised December 18, 2007 (PDF) (Frederic R. Cook)
Excerpt: "Statement 123R creates a more 'level playing field' for equity incentive design that is expected to result in the increased prevalence of full-value and performance-vesting awards, and a corresponding decline in plain-vanilla, tax qualified, and reload stock options, and employee stock purchase plans. The remainder of this paper summarizes the most pertinent provisions of Statement 123R and related staff guidance provided by the FASB and the Securities and Exchange Commission (SEC)."
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