< Return to previous page

Research Center : Development

Dec 31,2004 | NASPP

FASB Issues New Accounting Standard for Stock Compensation

On December 16, 2004, the FASB released its new accounting standard for stock-based compensation.  This standard supersedes APB Opinion No. 25, requiring companies to recognize an expense for all forms of stock-based compensation.   

About Us

The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.


P.O. Box 21639 Concord, CA 94521-0639 Telephone: (925) 685-9271 Fax: (925) 930-9284

©NASPP 2019, All Rights Reserved.