SFAS No. 123R addresses the accounting for share-based compensation payments. Under SFAS 123R, companies are required to recognize the fair value of share-based payment awards (including but not limited to stock options) that are classified as equity, unless the company is unable to reasonably estimate the fair value of the award.
MPI has experience determining the fair value of share-based compensation under a variety of equity incentive plans. Please contact us for more information.
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