Staff position: cash settlements on contingent events.

• Position: FASB News - Brief article

FASB has issued new guidance addressing the classification of options and similar instruments issued as employee compensation that allow for cash settlement upon the occurrence of a contingent event, amending paragraphs 32 and A229 of FASB Statement No. 123, Share-Based Payment.

For more on Staff Position FAS 123(R)-4, Classification of Options and Similar...