Search
Searching Content indexed under Forensic Accounting by Morrison & Foerster LLP ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
Update: Grant Date of Equity Awards under FAS 123R and FSP No. 123(R)-b
As we initially reported in our August 22, 2005 Legal Update, Grant Date of Equity Awards under FAS 123R, the Financial Accounting Standards Board and at least one "Big 4" accounting firm recently questioned the prevailing approach to valuing "equity instruments (e.g., stock options, restricted stock, etc.) and suggested that this approach might not pass muster under Financial Accounting Standards Statement No. 123R.
United States
23 Sep 2005
2
Grant Date of Equity Awards under FAS 123R
Under Accounting Principles Board Opinion No. 25, companies have historically considered the effective date for grants of "equity instruments (e.g., stock options, restricted stock, etc.) to be the date on which those awards are approved by the board of directors.
United States
22 Aug 2005
Links to Result pages
 
1