| Tag |
First Indicator |
Second Indicator |
Subfields |
| LEADER |
00000cam a22000001a 4500 |
| 001 |
in00003376518 |
| 006 |
m d f |
| 007 |
cr bn mmmapmmp |
| 008 |
100717s1998 dcu o f000 0 eng d |
| 005 |
20260605213722.8 |
| 035 |
|
|
|a cis2007892495
|
| 040 |
|
|
|a ProQuest
|c ProQuest
|d UtOrBLW
|
| 043 |
|
|
|a n-us---
|
| 099 |
|
|
|a CRS-1998-ECN-0239
|
| 110 |
2 |
|
|a Library of Congress.
|b Congressional Research Service.
|
| 245 |
1 |
0 |
|a Stock Options :
|b The Financial Accounting Standards Board and the Expensing Controversy.
|
| 264 |
|
1 |
|a [Place of publication not identified] :
|b [publisher not identified],
|c 1998.
|
| 300 |
|
|
|a 1 online resource.
|
| 336 |
|
|
|a text
|b txt
|2 rdacontent
|
| 337 |
|
|
|a computer
|b c
|2 rdamedia
|
| 338 |
|
|
|a online resource
|b cr
|2 rdacarrier
|
| 500 |
|
|
|a 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.
|
| 500 |
|
|
|a CRS Report.
|
| 520 |
|
|
|a 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.
|
| 500 |
|
|
|a Electronic resource.
|
| 650 |
|
0 |
|a Accounting.
|
| 650 |
|
0 |
|a Securities.
|
| 655 |
|
7 |
|a Electronic books.
|2 local
|
| 710 |
2 |
|
|a ProQuest (Firm)
|
| 776 |
0 |
8 |
|i Microfiche version:
|a Library of Congress. Congressional Research Service.
|t Stock Options
|
| 830 |
|
0 |
|a U.S. Congressional Research.
|
| 856 |
4 |
0 |
|u http://proxy.library.tamu.edu/login?url=https://congressional.proquest.com/congcomp/getdoc?CRDC-ID=CRS-1998-ECN-0239
|z Connect to the full text of this electronic book
|t 0
|
| 999 |
|
|
|a MARS
|
| 999 |
f |
f |
|s 02980027-c1cd-3958-8a20-c2741780db7a
|i c3e4276f-9f78-3766-844a-beba2a65c06b
|t 0
|
| 952 |
f |
f |
|a Texas A&M University
|b College Station
|c Electronic Resources
|s www_evans
|d Available Online
|t 0
|e CRS-1998-ECN-0239
|h Other scheme
|
| 998 |
f |
f |
|a CRS-1998-ECN-0239
|t 0
|l Available Online
|