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If a company concludes , through a retrospective evaluation , that hedge accounting is appropriate for the current period then it measures the amount of hedge ineffectiveness to be recognized in earnings . With time and effort I suspect these things will move to change as some coalescence occurs and investors and practitioners establish a sense of balance under the new traditions . Statement 123R states that the objective of accounting for share-based payment transactions with employees is to record the cost of employee services to the company.8 In order to determine the cost to the company , the purchaser of a market instrument would need to step into the shoes of either the employer or the employee . For instance , assume you own 40 percent of an entity and another party owns 60 percent and that you have an unfavorable supply contract with the entity . For a start , the bug only occurs in quite unusual Web browser / PDF viewer combinations . SAB 107 states the staff 's belief that more detailed information about employee exercise behavior will , over time , become available .