FASB simplifies option-expensing rule.
FASB FASB
See: Financial Accounting Standards Board
FASB
See Financial Accounting Standards Board (FASB). has suspended sus·pend v. sus·pend·ed, sus·pend·ing, sus·pends
v.tr. 1. To bar for a period from a privilege, office, or position, usually as a punishment: suspend a student from school. a provision indefinitely in·def·i·nite adj. Not definite, especially: a. Unclear; vague.
b. Lacking precise limits: an indefinite leave of absence.
c. in Statement 123R that
specifies when an employee leaves a company while holding unexercised
options, 123R applies only for the first 90 days. If the options were
exercised after that time, matters would be outside the control of the
granting company.
To read more, visit
www.fasb.org/fasb_staff_positions/fsp_eitf00-19-1.pdf.
COPYRIGHT 2005 California Society of Certified Public Accountants
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2005, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.
|
Reader Opinion