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By: Financial Accounting Standards Board of the Financial Accounting Foundation
Series: Statement of financial accounting standards -- no. 123, rev. 2004; Financial accounting series -- no. 263-C
Publisher: Financial Accounting Standards Board of the Financial Accounting Foundation
Published: 2004
Place of publication: Norwalk, Conn
Language: eng
Number of pages: 286
Subjects: Accounting; Employee stock options; Barter accounting; Standards
Notes: "December 2004."

"This Statement was adopted by the unanimous vote of the seven members of the Financial Accounting Standards Board ..."--P. 31.

Statement of financial accounting standards no. 123 originally issued in 1995 under title: Accounting for stock-based compensation.

Includes bibliographical references.