Mellon's FASB Statement 123 Update: FASB Releases Share-Based Payment Exposure Draft

Topics:
Financial Research,
Financial Statements,
Stock Options
Tags:
Compensation,
Finance,
Financial Accounting,
Financial Accounting Standards Board,
Mellon,
Payment
Source:
Mellon

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Overview: On March 31, 2004, the Financial Accounting Standards Board (FASB) released its much anticipated exposure draft (ED) highlighting the proposed accounting rules for all "Share-Based Payment" compensation awards. The FASB intends to release its final standard in the fourth quarter of 2004, and require adoption for fiscal years beginning after December 15, 2004, for most companies. This paper summarizes the proposed accounting rules and discusses implications for companies using stock compensation.

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Format: PDF | Size: 126KB | Date: Jul 2004 | Pages: 8

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