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FASB Moves to Finalize Rule on Certain Stock Options
BeneBlog Link to more items from this source
Feb. 2, 2006
Excerpt: In [the February 1, 2006] Board meeting, the Financial Accounting Standards Board moved to finalize FSP FAS-123r-d, a proposed FASB Staff Position regarding the proper accounting classification under SFAS 123R for a share-based payment arrangement that allows a cash settlement upon change in control.

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