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Valuing Employee Stock Options and Other Share-Based Payments: Complying with FAS 123R

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This is a revised edition of the FERF Issue Alert authored by Ron Rudkin, PhD, and Rod Parsley, both of Analysis Group, Inc., entitled “Valuing Employee Stock Options and Other Share-Based Payments: Complying with FAS 123R”. This Issue Alert, which provides a checklist to assist companies in preparing to comply with FAS123R, Accounting for Share-Based Payments,” was revised to reflect the SEC’s amendment of the compliance dates of FAS123R.

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