Regulacje i polityka gospodarcza · 01/12/2021

Staff Accounting Bulletin No. 120: Estimating Fair Value of Share-Based Payment Transactions with Material Non-Public Information

The Staff Accounting Bulletin No. 120 outlines the staff's views on estimating the fair value of share-based payment transactions when a company possesses material non-public information, updating interpretive guidance to align with FASB's Topic 718 on Compensation--Stock Compensation.