Changes to how share-based payments are expensed (plus a reminder of the effect of modifying or cancelling a share-based payment
Jörgen Holmquist Director General European Commission Directorate General for the Internal Market 1049 Brussels 12 May 2008 Dea
![Merge Documents-2023-01-30 - Debits: SARs payable (no. of cash alt shares x fair value) and Share - Studocu Merge Documents-2023-01-30 - Debits: SARs payable (no. of cash alt shares x fair value) and Share - Studocu](https://d20ohkaloyme4g.cloudfront.net/img/document_thumbnails/dfabbf6ed49e20f0efc51c89fb179ef4/thumb_1200_1304.png)