Excerpt: The Financial Accounting Standard Board (FASB) on September 14 decided to add a project to its technical agenda that would reverse the FASB staff's view that the grant date for equity compensation under Statement 123(R) cannot occur until the key terms and conditions of the award are communicated to employees. The relief is in the form of proposed FASB Staff Position (FSP) FAS-123(R)-b (released September 16)[.]  MORE >>