Pentegra |
Primark Benefits |
Retirement and Executive Compensation Consultant Retirement Learning Center |
The Retirement Plan Company |
Sr. Retirement Plan Administrator Tycor Benefit Administrators, Inc. |
Nicholas Pension Consultants |
Director of Member Services, Member/ Employer Experience Orange County Employees Retirement System |
Abacus Retirement Solutions, LLC |
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FASB Staff Position: Classification and Measurement ... under FASB Statement No. 123(R) (PDF) Financial Accounting Standards Board [FASB] ![]() [Opinion] Sept. 1, 2005 6 pages. Excerpt: The Board directed the FASB staff to issue this FASB Staff Position ... to defer at this time the requirement of FASB Statement No. 123 ..., Share-Based Payment, that a freestanding financial instrument originally subject to Statement 123(R) becomes subject to the recognition and measurement requirements of other applicable generally accepted accounting principles (GAAP) when the rights conveyed by the instrument to the holder are no longer dependent on the[.] |
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