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IASB Issues Rule on Expensing Stock Options
Human Capital Advisory Services
Feb. 24, 2004
Excerpt: Although IFRS 2 will not apply to U.S. companies [that are not following international accounting standards], the Financial Accounting Standards Board is expected to propose a similar rule in March. The fact the IASB has now issued IFRS 2 puts additional pressure on the FASB to act on this issue.
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