Comment on Accounting for Stock-Based Compensation.

PositionStock Options

The Financial Accounting Standards Board has issued an Invitation to Comment, Accounting for Stock-Based Compensation: A Comparison of FASB Statement No. 123, Accounting for Stock-Based Compensation, and Its Related Interpretations and IASB Proposed IFRS, Share-based Payment.

The Invitation to Comment explains the similarities of and differences between the proposed guidance on accounting for stock-based compensation included in the International Accounting Standards Board's recently issued exposure draft and the accounting for stock-based compensation under FASB Statement 123.

The...

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