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Sarbanes-Oxley News & Developments
FASB Issues Final Stock Option RuleThe mandate for expensing equity-based compensation has arrived, but what will the SEC have to say about it?
> > The Financial Accounting Standards Board has finally published Statement 123R, a revised standard that requires most companies to recognize the cost of stock options on their books by the middle of next year.
Source: CFO
Published:2004-12-18
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