SFAS123 vs APB25

Through a course of discussion in vivi-san's blog, kyoroichi-san provided me with a piece of information that it is said that calculating compensation expense drived from Stock Option under the concept APB25 is too obsolete now because FAS123 was revised.

I was very surprised to hear that and serarched for the relevant info about this on the internet, and reached the following page.

Equity-based compensation.

I cannot be sure of the details yet, but it soudns that FAS123 has been revised since 2004 and the intrinsic value method approach under APB25 has become very exceptional.

I have to give an inqury on this to Anjo.

I'm very happy to be able to exchange useful information in this way among USCPA candidate blogger on the internet.

I've gotta keep writing on the blog all the more for this advantage!
by nn_77 | 2006-01-12 02:18 | >FARE | Comments(3)