nt new&trends.

AuthorGolden, Russell G.
PositionShare-based payment transactions - Brief article

"The post-implementation review (PIR) report on Statement 123(R) identified many positive aspects of the share-based payment standard, including its usefulness to investors. Private company stakeholders told the PIR team that the standard is sometimes difficult to understand and costly to apply ... Although we do not plan to undertake a comprehensive review...

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