As part of its simplification initiative, the Financial
Accounting Standards Board last March issued new stock based
compensation guidance. The update provides private companies, when
granting stock to employees, with a one-time election to switch
from measuring all liability-classified awards at fair value to
measuring them at intrinsic value.
Companies should be mindful that not all valuation methodologies
are created equal. Read the full article published on CFO.com and see how
choosing any of the various methods of allocating such values can
have a major impact on a company's share price.
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