Nicholas Pension Consultants
Nova 401(k) Associates
Compensation Strategies Group, Ltd.
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|IASB Issues Final Standard on Share-Based Payment (PDF)|
Mar. 3, 2004
Excerpt: The International Accounting Standards Board (IASB) on February 19, 2004 issued its much anticipated International Financial Reporting Standard (IFRS) on accounting for equity-based compensation (EBC), referred to as 'IFRS 2 Share-based Payment'.... The IASB's final standard becomes effective on a 'modified retroactive' basis beginning on January 1, 2005, and with few exceptions, will apply broadly to all types of EBC transactions with employees and nonemployees.
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