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FASB Proposes Amendment of the Transition and Disclosure Provisions of Statement 123
National Association of Stock Plan Professionals 
Aug. 21, 2002
Excerpt: The staff has prepared this summary of Board decisions for information purposes only. Those Board decisions are tentative and do not change current accounting.... At its August 7, 2002 and August 14, 2002 Board meetings, the Board addressed issues related to the transition and disclosure provisions of FASB Statement No. 123, Accounting for Stock-Based Compensation, and made the following decisions: ...
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