APPLICATION OF FASB STATEMENT NO 123 in VS .NET

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396 APPLICATION OF FASB STATEMENT NO 123
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based on book value or earnings In addition, these arrangements frequently require the company to repurchase the shares when the employee terminates at a price determined in the same manner as the purchase price Under current practice, a nonpublic company is not required to recognize compensation cost for share repurchases under book value or formula plans if the employee has made a substantive investment that will be at risk for a reasonable period of time FASB Statement No 123, however, requires fair value as the basic method of measuring compensation cost for all stock-based plans, including those of private companies FASB Statement No 123 indicates that each plan will need to be assessed on a case-by-case basis to determine whether the book value or formula price is a reasonable estimate of fair value and whether the plan is subject to additional compensation cost (n) TRANSACTIONS WITH NONEMPLOYEES Except for stock-based awards to employees that are currently within the scope of APB Opinion No 25, FASB Statement No 123 provides that all transactions in which goods or services are the consideration received for the issuance of equity instruments should be accounted for based on the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable In some cases, the fair value of goods or services received from suppliers, consultants, attorneys, or other nonemployees is more reliably measurable and indicates the fair value of the equity instrument issued If the fair value of goods or services received is not reliably measurable, the measure of the cost of goods or services acquired in a transaction with nonemployees should be based on the fair value of the equity instruments issued However, FASB Statement No 123 does not specify the date that should be used to value the equity instruments or the methodology that should be used to determine the total cost to be recognized when the number or terms of the equity instruments are variable These issues are addressed in EITF Issue No 96 18, Accounting for Equity Instruments That Are Issued to Other Than Employees for Acquiring, or in Conjunction with Selling, Goods or Services Further, some such transactions are more complex: the exchange may span several periods, the issuance of the equity instruments is contingent on service or delivery of goods that must be completed by the provider of the goods or services in order to vest in the equity instrument, or fully vested, nonforfeitable equity instruments issued to a grantee may contain terms that may vary based on the achievement of a performance condition or certain market conditions In certain cases, the fair value of the equity instruments to be received may be more reliably measurable than the fair value of the goods or services to be given as consideration In EITF Issue No 00 8, the Task Force agreed that for transactions in which an entity provides goods or services in exchange for equity instruments, the grantee should measure the fair value of the equity instruments using the stock price and other measurement assumptions as of the earlier of either of these dates:
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The date the parties come to a mutual understanding of the terms of the equity-based com-
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pensation arrangement and commitment for performance by the grantee to earn the equity instruments (a performance commitment in the sense used in EITF Issue No 96 18) is reached The date at which the grantee s performance necessary to earn the equity instruments is complete, which is the vesting date The Task Force agreed that if on the measurement date the quantity or any of the terms of the equity instrument depend on the achievement of a market condition, the grantee should measure revenue based on the fair value of the equity instruments inclusive of the adjustment provisions, calculated as the fair value of the equity instruments without regard to the market condition plus the fair value of the commitment to change the quantity or terms of the equity instruments if the market condition is met Footnote 10 to FASB Statement No 123 indicates that pricing models have been adapted to value many of those path-dependent instruments
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