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An Entity of Type : prov:Entity, within Data Space : webisa.webdatacommons.org associated with source dataset(s)

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  • FAS 123(R) applies broadly to all share-based payment transactions in which a banking organization or other entity acquires goods or services from an employee or a supplier or other nonemployee by issuing, or offering to issue, shares of its equity, stock options, or other equity instruments.1,2 In general, it also addresses transactions in which an entity incurs liabilities to an employee or none
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