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PCG » Topics » Share-Based Payment Transactions

These excerpts taken from the PCG 8-K filed Oct 28, 2005.

Share-Based Payment Transactions

 

In December 2004, the FASB issued Statement No. 123 (revised December 2004), “Share-Based Payment,” or SFAS No. 123R.  SFAS No. 123R requires that the cost resulting from all share-based payment transactions be recognized in the financial statements and establishes a fair-value measurement objective in determining the value of such a cost.  On April 14, 2005, the SEC amended the compliance date and allowed public companies with calendar year-ends to adopt SFAS No. 123R in the first quarter of 2006.  PG&E Corporation and the Utility are currently evaluating the impact of SFAS No. 123R on their Consolidated Financial Statements.

 

Share-Based Payment Transactions

 

In December 2004, the FASB issued Statement No. 123 (revised December 2004), “Share-Based Payment,” or SFAS No. 123R. SFAS No. 123R requires that the cost resulting from all share-based payment transactions be recognized in the financial statements and establishes a fair-value measurement objective in determining the value of such a cost. SFAS No. 123R will be effective for the third quarter of 2005. PG&E Corporation and the Utility are currently evaluating the impact of SFAS No. 123R on their Consolidated Financial Statements.

 


 

This excerpt taken from the PCG 10-K filed Feb 18, 2005.

Share-Based Payment Transactions

        In December 2004, the FASB issued Statement No. 123 (revised December 2004), "Share-Based Payment," or SFAS No. 123R. SFAS No. 123R requires that the cost resulting from all share-based payment transactions be recognized in the financial statements and establishes a fair-value measurement objective in determining the value of such a cost. SFAS No. 123R will be effective for the third quarter of 2005. PG&E Corporation and the Utility are currently evaluating the impact of SFAS No. 123R on their Consolidated Financial Statements.

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EXCERPTS ON THIS PAGE:

8-K (2 sections)
Oct 28, 2005
10-K
Feb 18, 2005

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