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FAQ on Statement of Financial Accounting Standards No. 123 (Revised 2004) on Share-Based Payment (PDF)
Financial Accounting Standards Board [FASB] 
Dec. 20, 2004 27 pages. Excerpt: This document was prepared to respond to questions related to the Board's decisions on accounting for share-based payment transactions as presented in the Statement referenced above. Following the Frequently Asked Questions is a summary description of the Statement's provisions. This material is presented for discussion purposes only. MORE >> |
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