The latest edition of KPMG’s Defining Issues. It describes four recently published FASB Staff Positions. One would require companies that issue securities and agree to register them to recognize a liability if a payment to investors for failing to fulfill the agreement is probable and its amount can be reasonably estimated. Another would clarify how to determine whether an unvested share-based-payment award is a right to participate in dividends with common stock and therefore should be included in computing earnings per share under the two-class method. The third would provide guidance on how companies should measure nonfinancial assets required to be measured at fair value in business combinations and impairment tests before the adoption of Statement 157. And the fourth would address how to classify and whether to depreciate a long-lived asset that a company plans to sell in a transaction in which it would retain an interest in the asset through ownership of an equity-method investment.