Stock Options : The Accounting Issue and Its Consequences.
Examines accounting treatment of employee stock options. Explains compensatory stock options, which allow employees to purchase company stock at an advantageous price in lieu of higher salaries or benefits, and reviews current accounting treatment of stock options, including new Financial Accounting...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
2005.
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| Series: | U.S. Congressional Research.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | Examines accounting treatment of employee stock options. Explains compensatory stock options, which allow employees to purchase company stock at an advantageous price in lieu of higher salaries or benefits, and reviews current accounting treatment of stock options, including new Financial Accounting Standards Board (FASB) rule requiring that stock options be recognized as an expense on corporation income statements, and FASB rule impact on financial markets and corporate compensation practices. Addresses legislation introduced in 108th and 109th Congress. |
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| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource. |
| Physical Description: | 1 online resource. |