Stock Options : FASB's Exposure Draft to Expense Them.

Discusses Financial Accounting Standards Board (FASB) proposal to conduct positive valuation of stock options and to recognize this expense in earnings reports. Analyzes the proposal, the utility of current models for implementing it, and its possible effect on the use of stock options as compensati...

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Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 1996.
Series:U.S. Congressional Research.
Subjects:
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Call Number: CRS-1996-ECN-0303
 
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CRS-1996-ECN-0303 Available