Options Accounting Should Follow U.S. Course

Livingston, Phil
November 2001
Financial Executive;Nov2001, Vol. 17 Issue 8, p6
Academic Journal
The article discusses an effort by the International Accounting Standards Board (IASB) to require that firms deduct a hypothetical value for stock options granted from the income statement. The author believes that IASB's insistence on treating options this way could inhibit efforts to harmonize international accounting standards with U.S. standards.


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