Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
public companies
private companies |
| gptkbp:category |
gptkb:US_GAAP
|
| gptkbp:fullName |
Statement of Financial Accounting Standards No. 123 (Revised 2004)
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 123R
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:location |
gptkb:United_States
|
| gptkbp:purpose |
improve accounting for share-based payment transactions
|
| gptkbp:replacedBy |
gptkb:ASC_718
FAS 123 |
| gptkbp:requires |
disclosure of stock-based compensation expense
expensing of stock options recognition of compensation cost for share-based payments |
| gptkbp:startDate |
June 15, 2005
|
| gptkbp:subject |
stock-based compensation
|
| gptkbp:bfsParent |
gptkb:ASC_718
|
| gptkbp:bfsLayer |
7
|