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:	Accounting. Econometric models. Securities. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	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 compensation.
Item Description:	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. CRS Report. Electronic resource.
Physical Description:	1 online resource.