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Fasb 123(R)

FASB 123 (R), Shared-Based Payment replaces FASB 123, Accounting for Stock-Based Compensation. It also supercedes Accounting Principles Board (APB) Opinion No. 25, Accounting for Stock Issued to Employees. FASB 123 (R) requires that compensation cost relating to share-based payment transaction (share options, restricted share plans, performance based awards, stock appreciation rights or SARs and employee stock purchase plans) be recognized in the company’s financial statements. The cost measurement is based on the fair value of the equity (shares of stock) or liability (cash) instruments issued.
FASB 123 (R) affects employers, employees and shareholders. Employers are required to make certain disclosures regarding their share-based payments. These disclosures include the following:
• The nature and tem of the share-based payment arrangements and the potential effect on shareholders.
• The effect of compensation costs from share-based payment arrangements on the......


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Approximate Word Count: 689
Approximate Pages: 3 (250 words per double-spaced page)

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