Practical Accommodation to the Application of Grant Date as Defined in FASB Statement No. 123(R) (PDF)

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Practical Accommodation to the Application of Grant Date as Defined in FASB Statement No. 123(R) (PDF)
Financial Accounting Standards Board [FASB]

[Opinion]
Oct. 19, 2005

2 pages. Excerpt: This FSP is in response to recent inquiries from constituents to provide guidance on the application of grant date as defined in FASB Statement No. 123 (revised 2004), Share-Based Payment.

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