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Accounting Standards Update on Stock Compensation (PDF)
Financial Accounting Standards Board [FASB] Link to more items from this source
[Guidance Overview]
Apr. 20, 2010

15 pages. Excerpt: The objective of this Update is to address the classification of an employee share-based payment award with an exercise price denominated in the currency of a market in which the underlying equity security trades. FASB Accounting Standards CodificationTM Topic 718, Compensation -- Stock Compensation, provides guidance on the classification of a share-based payment award as either equity or a liability. A share-based payment award that contains a conditionthat is not a market, performance, or service condition is required to be classified as a liability.

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