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- Title
The FASB's New Stock Compensation Project.
- Authors
Neuhausen, Benjamin S.; Cook, Frederic W.
- Abstract
The article discusses the Financial Accounting Standards Board's (FASB) project on new stock compensation. During the course of the FASB's 10-year-long project to change the accounting treatment for employee stock options and other equity grants, the FASB expected that the new accounting standard would replace the current accounting treatment under Accounting Principles Board Opinion No. 25, Accounting for Stock Issued to Employees. Instead, the new standard FASB Statement No. 123, Accounting for Stock-Based Compensation was made optional, so that companies could choose between Opinion 25 and Statement 123 in recognizing compensation expense for stock-based awards to employees. The FASB discussed the increasingly popular arrangements under which operating companies lease most or all of their work force from employee leasing companies.
- Subjects
EMPLOYEE stock options; ACCOUNTING standards; FINANCIAL statements; ACCOUNTING; STOCKS (Finance); EMPLOYEE ownership
- Publication
Journal of Corporate Accounting & Finance (Wiley), 1999, Vol 10, Issue 2, p21
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/1097-0053(199924)10:2<21::AID-JCAF3>3.0.CO;2-Q