Cover Image

Stock Options : 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 req...

Full description

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], 1998.
Series:	U.S. Congressional Research.
Subjects:	Accounting. Securities. Electronic books.
Online Access:	Connect to the full text of this electronic book

Similar Items

Stock Options : The Financial Accounting Standards Board and the Expensing Controversy.
Published: (1998)

Stock options : the Financial Accounting Standards Board and the expensing controversy /
by: Shorter, Gary W.
Published: (1998)

Stock Options : FASB's Exposure Draft To Expense Them.
Published: (1996)

Stock Options : FASB's Exposure Draft to Expense Them.
Published: (1996)

Stock Options : The Accounting Issue and Its Consequences.
Published: (2003)

Stock Options : The Accounting Issue and Its Consequences.
Published: (2004)

Stock Options : The Accounting Issue and Its Consequences.
Published: (2004)

Stock Options : The Accounting Issue and Its Consequences.
Published: (2004)

Stock Options : The Accounting Issue and Its Consequences.
Published: (2004)

Stock Options : The Accounting Issue and Its Consequences.
Published: (2004)

Stock Options : The Accounting Issue and Its Consequences.
Published: (2004)

Employee stock options : hearing before the Subcommittee on Securities of the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Third Congress, first session, on the proposal by the Financial Accounting Standards Board (FASB) exposure draft, "Accounting for stock-based compensation," to require companies to record a charge to their earnings upon the grant of an employee stock option, October 21, 1993.
Published: (1994)

Valuing employee stock options /
by: Mun, Johnathan
Published: (2004)

Stock options : FASB's exposure draft to expense them /
by: Shorter, Gary W.
Published: (1996)

Accounting for employee stock options.
by: Ruud, Judith S.
Published: (2004)

Oversight hearing on expensing stock options : supporting and strengthening the independence of the Financial Accounting Standards Board : hearing before the Financial Management, the Budget, and International Security Subcommittee of the Committee on Governmental Affairs, United States Senate, One Hundred Eighth Congress, second session, April 20, 2004.
Published: (2004)

Oversight hearing on expensing stock options : supporting and strengthening the independence of the Financial Accounting Standards Board : hearing before the Financial Management, the Budget, and International Security Subcommittee of the Committee on Governmental Affairs, United States Senate, One Hundred Eighth Congress, second session, April 20, 2004.
Published: (2004)

Accounting for Employee Stock Options : CBO Paper /
Published: (2004)

Stock options and the new rules of corporate accountability : measuring, managing, and rewarding executive performance /
by: Delves, Donald P.
Published: (2004)

Stock Options : The Backdating Issue.
Published: (2007)

Stock Options : The Backdating Issue.
Published: (2007)

Stock Options : The Backdating Issue.
Published: (2007)

Certain restricted stock options.
Published: (1958)

The FASB stock options proposal : its effect on the U.S. economy and jobs : hearings before the Subcommittee on Capital Markets, Insurance and Government Sponsored Entereprises [as printed] of the Committee on Financial Services, U.S. House of Representatives, One Hundred Eighth Congress, second session, April 21, May 4, 2004.
Published: (2004)

The FASB stock options proposal : its effect on the U.S. economy and jobs : hearings before the Subcommittee on Capital Markets, Insurance and Government Sponsored Entereprises [as printed] of the Committee on Financial Services, U.S. House of Representatives, One Hundred Eighth Congress, second session, April 21, May 4, 2004.
Published: (2004)

Impact of stock option expensing on small businesses : hearing before the Committee on Small Business and Entrepreneurship, United States Senate, One Hundred Eighth Congress, second session, April 28, 2004.
Published: (2004)

Impact of stock option expensing on small businesses : hearing before the Committee on Small Business and Entrepreneurship, United States Senate, One Hundred Eighth Congress, second session, April 28, 2004.
Published: (2004)

Stock options and the new rules of corporate accountability : measuring, managing, and rewarding executive performance /
by: Delves, Donald P.
Published: (2004)

Financial Derivatives : Definitional and Accounting Uncertainty.
Published: (1995)

FASB proposals on stock option expensing : hearing before the Subcommittee on Commerce, Trade, and Consumer Protection of the Committee on Energy and Commerce, House of Representatives, One Hundred Eighth Congress, second session, July 8, 2004.
Published: (2004)

FASB proposals on stock option expensing : hearing before the Subcommittee on Commerce, Trade, and Consumer Protection of the Committee on Energy and Commerce, House of Representatives, One Hundred Eighth Congress, second session, July 8, 2004.
Published: (2004)

Certain restricted stock options.
Published: (1957)

The accounting treatment of employee stock options : hearing before the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises of the Committee on Financial Services, U.S. House of Representatives, One Hundred Eighth Congress, first session, June 3, 2003.
Published: (2003)

The accounting treatment of employee stock options : hearing before the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises of the Committee on Financial Services, U.S. House of Representatives, One Hundred Eighth Congress, first session, June 3, 2003.
Published: (2003)

Stock Option Accounting Reform Act : report (to accompany H.R. 3574) (including cost estimate of the Congressional Budget Office).
Published: (2004)

Letter from the Secretary of the Treasury, transmitting an account of the dividends on the public stock since the establishment of the present Government, which remain unclaimed.
Published: (1825)

Personal Account Options for Social Security Reform : A Side-by-Side Comparison /
by: Edwards, Chris
Published: (1999)

Investment pricing methods : a guide for accounting and financial professionals /
by: Casabona, Patrick
Published: (2002)

Exposure draft : proposed statement of financial accounting standards / Financial Accounting Standards Board.

Current issues before the Financial Accounting Standards Board : hearing before the Subcommittee on Commerce, Trade, and Consumer Protection of the Committee on Energy and Commerce, House of Representatives, One Hundred Seventh Congress, first session, July 31, 2001.
Published: (2001)