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|Final FASB STAFF POSITION -- No. FAS 123(R)-4 (PDF)|
Financial Accounting Standards Board [FASB]
Feb. 7, 2006
7 pages. Excerpt: This FASB Staff Position (FSP) addresses the classification of options and similar instruments issued as employee compensation that allow for cash settlement upon the occurrence of a contingent event. The guidance in this FSP amends paragraphs 32 and A229 of FASB Statement No. 123 (revised 2004), Share-Based Payment.
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