Selecting FAS 123 Values for Stock Purchase Plans
This topic lists the pages that you use to select FAS 123 values for stock purchase plans.
A valuation plan type determines how the share value is calculated for a stock purchase plan offering. Each stock purchase plan can be associated with one valuation plan type. Valuation plan types range from Plan Type A to Plan Type I, and their definitions can be found in FASB statement 123.
|
Page Name |
Definition Name |
Usage |
|---|---|---|
|
ST_ESPP_PLAN4 |
Select the valuation plan type that is appropriate to a specific stock purchase plan. |
|
|
ST_ESPP_PLAN1 |
Select the FAS 123 Compensatory Plan check box if the plan is considered compensatory according to FAS 123. |