Compass
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Bates & Company, Inc.
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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FASB Amends Statement 123(R) for Contingent Cash Settlement of Stock Options (PDF)
FW Cook Feb. 6, 2006
1 page. Excerpt: The Financial Accounting Standards Board (FASB) on February 3, 2006 released its fourth FASB Staff Position (FSP) providing interpretive and implementation guidance on the provisions of FASB Statement 123(R). The FSP, referred to as FAS 123(R)-4, amends paragraphs 32 and A229 of Statement 123(R) to provide a 'practical accommodation' that prevents employee stock options or similar instruments such as stock-settled stock appreciation rights (SARs) from being reclassified[.]
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