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Search results with tag "Fair value estimates"
ACCOUNTING FOR STOCK COMPENSATION UNDER FASB …
www.fwcook.comMay 12, 2017 · including certain “leased” employees and nonemployee directors. Employees are defined by reference to ... This accounting guidance is based on vesting date (as opposed to grant date) fair value principles. ... The SEC staff in Section 718-10-S99 acknowledges that fair value estimates cannot predict actual future events