Selecting a Financial Accounting Standard
This topic lists the page where you select your company's accounting standard for reporting equity compensation on financial statements.
When you make the selection, also enter the disclosure date. If you select FAS 123, identify the year in which you adopted the standard.
Note: FAS 123 regulations state that if your company adheres to APB 25 and then adopts FAS 123, you cannot revert to APB 25 at a later time.
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STOCK_TBL |
Select a financial accounting standard (FAS 123 or APB 25) for reporting equity compensation. |