• FASB Finalizes Accounting Rules for Equity-Based Compensation
  • March 9, 2005
  • Law Firm: Seyfarth Shaw LLP - Chicago Office
  • After extended debate regarding whether and to what extent there should be a charge to earnings for stock option grants and other equity-based compensation, and despite strong opposition, in particular, from technology companies, the Financial Accounting Standards Board (FASB) adopted final revisions to Financial Accounting Statement (FAS) No. 123, now referred to as "Share- Based Payment."