Final 123R FASB Statement of Position
Tuesday, October 10, 2006
On October 10, 2006, the FASB issued a final Staff Position; FSP #123 R-5; which serves as an amendment of FSP FAS 123 R-1- "Classification an Measurement of Freestanding Financial Instruments Originally Issued In Exchange for Employee Services" under FASB Statement No. 123 (R) - "Shared-Based Payment". A copy of the FSP is available below.