The International Accounting Standards Board (IASB)
issues an exposure draft, Share-based Payment ( www.iasb.org.uk ), which proposes
companies, on their financial statements, report as expenses any
shares or options they grant to employees as compensation. The IASB
concluded that such transactions are not different from those in which
an entity receives resources—such as the services of employees or
other goods or services—as consideration for its equity instruments.
Comments are due March 7.
International
