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- Title
A Troubling Requirement.
- Authors
Hassett, Kevin A.; Wallison, Peter J.
- Abstract
Discusses issues concerning the decision of the U.S. Financial Accounting Standard Board in mid-2002 to require companies to include the hypothetical expense of their employee stock options in their financial statements. Use of fair value as stated in Statement of Financial Accounting Standards 123; Two ways by which companies could present their financial reports; Result of the absence of method for estimating the value of employee stock options; Benefit of companies from issuing stock options.
- Subjects
UNITED States; FINANCIAL Accounting Standards Board; EMPLOYEE stock options; FINANCIAL statements; CORPORATIONS; FASB pronouncement : Statement 123; FAIR value; COMPENSATION management
- Publication
Regulation, 2004, Vol 27, Issue 1, p52
- ISSN
0147-0590
- Publication type
Article