Featured Jobs
|
Sentinel Group
|
|
Pattison Pension
|
|
Plan Administrator, Defined Benefit & Cash Balance The Pension Source
|
|
Regional Vice President, Sales MAP Retirement
|
|
MAP Retirement
|
|
Strategic Retirement Plan Consultant Retirement Plan Consultants
|
|
Defined Benefit Plan Consultant/Actuarial Analyst Sentinel Group
|
|
Retirement Relationship Manager MAP Retirement
|
|
BPAS
|
|
MAP Retirement
|
|
DWC - The 401(k) Experts
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
Text of Revised Statement of Financial Accounting Standards No. 123: Share-Based Payment (PDF)
Financial Accounting Standards Board [FASB] 
[Official Guidance] Dec. 16, 2004
Excerpt: Over the last few years, approximately 750 public companies have voluntarily adopted or announced their intention to adopt Statement 123's fair-value-based method of accounting for share-based payment transactions with employees. Other companies continue to use Opinion 25's intrinsic value method.... By requiring the fair-value-based method for all public entities, this Statement eliminates an alternative accounting method ...
|
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |