rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Stock Options
    sub title: The Financial Accounting Standards Board and the Expensing Controversy
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 1998
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: Provides summary of recent developments, background and analysis, legislation, and congressional action on Financial Accounting Standards Board (FASB) policy on the formal expense of companies' stock option grants. Discusses FASB plans to reverse its 1993 Exposure Draft (ED) that would have required companies to formally expense these grants, possible financial impacts of expensing, the fundamental public policy debate surrounding the controversy, and whether or not stock options can be accurately valued.
  note: Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Accounting
  subject:
    topic: Securities
  related item:
    title info:
      title: Stock Options: The Financial Accounting Standards Board and the Expensing Controversy
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 100717
    record change date: 20260605160529.1
    record identifier: in00003368217