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Staff position: cash settlements on contingent events.

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 Instruments Issued as Employee Compensation That Allow for Cash Settlement upon the Occurrence of a Contingent Event, visit
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Title Annotation:FASB News
Publication:California CPA
Article Type:Brief article
Geographic Code:1USA
Date:May 1, 2006
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