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Sarbanes-Oxley News & Developments
Exposure DocumentShare-Based Payment
> > The Financial Accounting Standards Board (FASB) recently issued a proposed Statement, Share-Based Payment, that addresses the accounting for share-based payment transactions in which an enterprise receives employee services in exchange for (a) equity instruments of the enterprise or (b) liabilities that are based on the fair value of the enterprise equity instruments or that may be settled by the issuance of such equity instruments.
Source: Fundlaw
Published:2004-04-07
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