Archive for December 18th, 2004

FASB 123 (Share Based Payment) unlikely to alter capital flows

On December 16, 2020, the Financial Accounting Standards Board issued rulings on the expensing of stock options. According to the FASB, this rule: "addresses users’ and other parties’ concerns by requiring an entity to recognize the cost of employee services received in share-based payment transactions, thereby reflecting the economic consequences of those transactions in the […]

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