A post-implementation review conducted by the Financial Accounting Foundation of a 2004 accounting standard on share-based payment transaction said that it achieved its purpose and provides useful information to financial statement users.

FASB Statement No. 123(R), Share-Based Payment, focuses on the accounting for when companies pay for employee services with equity instruments.

Register or login for access to this item and much more

All Accounting Today content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access