Transcription of SEC Staff Accounting Bulletin No. 107, Share-Based Payment
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SEC Staff Accounting Bulletin No. 107, Share-Based Payment
Heads UpAudit and Enterprise Risk ServicesSEC Staff Accounting Bulletin No. 107, Share-Based PaymentSAB Helps Registrants Apply Statement 123(R)by Jim Kroeker, Herbert Wong, and John Sarno While FASB Statement No. 123 (revised 2004), Share-Based Payment , ends thedebate surrounding the expensing of stock options, its requirement to fair valuethese instruments introduces a number of valuation (and other) challenges. To helpcompanies cope, the Securities and Exchange Commission (SEC) issued StaffAccounting Bulletin No. 107, Share-Based Payment (SAB 107 or Topic 14). WhileSAB 107 addresses a wide range of issues, the largest area of focus is valuationmethodologies and the selection of assumptions.
Heads Up Audit and Enterprise Risk Services SEC Staff Accounting Bulletin No. 107, Share-Based Payment SAB Helps Registrants Apply Statement 123(R) by …
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