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FASB Implementation Issue: "FAS 123R Share Based Payments"

Friday, May 13, 2005

The Financial Reporting Committee (“FRC”) of the Institute of Management Accountants would like to bring to your attention a significant implementation issue as it relates to Statement of Financial Accounting Standards (“Statement”) No. 123 - Revised 2004, Share Based Payment (“FAS 123R”). The issue relates to accounting for provisions of equity award plans that provide for acceleration of vesting upon early retirement of an employee.

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