FASB Releases Two Proposed and One Final FSP
October 20, 2006
On Oct. 20, 2006, the Financial Accounting Standards Board (FASB) released two proposed and one final FASB Staff Position (FSP):
· Proposed FSP EITF 00-19-b, "Accounting for Registration Payment Arrangements." Comment deadline Dec. 4.
· Proposed FSP EITF 03-6-a, "Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities." This proposed FSP addresses EPS implications of certain instruments granted as share-based payments. Comment Deadline Dec. 19.
Other FASB News
A summary of the October 18 FASB board meeting prepared by FEI staff is available here.