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The Financial Accounting Standards Board and the Expensing Controversy
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.
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.
Stock Options: The Financial Accounting Standards Board and the Expensing Controversy
Library of Congress. Congressional Research Service.