Securities and Exchange Commission April 2005 – Federal Register Recent Federal Regulation Documents
Results 101 - 129 of 129
Staff Accounting Bulletin No. 107
The interpretations in this staff accounting bulletin (``SAB'') express views of the staff regarding the interaction between Statement of Financial Accounting Standards Statement No. 123 (revised 2004), Share-Based Payment (``Statement 123R'' or the ``Statement'') and certain Securities and Exchange Commission (``SEC'') rules and regulations and provide the staff's views regarding the valuation of share-based payment arrangements for public companies. In particular, this SAB provides guidance related to share-based payment transactions with nonemployees, the transition from nonpublic to public entity status, valuation methods (including assumptions such as expected volatility and expected term), the accounting for certain redeemable financial instruments issued under share-based payment arrangements, the classification of compensation expense, non-GAAP financial measures, first-time adoption of Statement 123R in an interim period, capitalization of compensation cost related to share-based payment arrangements, the accounting for income tax effects of share-based payment arrangements upon adoption of Statement 123R, the modification of employee share options prior to adoption of Statement 123R and disclosures in Management's Discussion and Analysis (``MD&A'') subsequent to adoption of Statement 123R.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.