TITLE

FASB RE-EXAMINES COMPENSATION FOR STOCK PLANS

AUTHOR(S)
Beresford, Dennis R.; Neary, Robert D.
PUB. DATE
April 1986
SOURCE
FE: The Magazine for Financial Executives;Apr1986, Vol. 2 Issue 4, p7
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Discusses the reasons why corporations in the United States may have to record stock compensation expense in many situations. Re-examination of compensation for stock plans by the United States Federal Accounting Standards Board (FASB); Opposing views on when and how compensation cost should be measured; Approval by the FASB of a minimum value model to measure compensation expense.
ACCESSION #
15161347

 

Related Articles

  • FASAB proposes displaying changes in assumptions. Cheney, Glenn // Accounting Today;9/24/2007, Vol. 21 Issue 17, p14 

    The article discusses the proposed changes of the Federal Accounting Standards Advisory Board (FASAB) regarding the reporting of gains, losses, and changes in assumptions and discount rates in the U.S. An analysis of the difference between the U.S. military employment and post-employment costs...

  • New FASB Stock Options and Pension Projects.  // Practical Accountant;May2003, Vol. 36 Issue 5, p29 

    Reports on the initiation of government projects aimed at improving standards in accounting and disclosures relating to stock-based compensation and pension cost in the U.S. Reference to the undertakings of the Federal Accounting Standards Board; Plans of the Board to conduct public hearings;...

  • FASAB--Major Progress After 15 Years, but Still a Long Way to Go. Mosso, David // Journal of Government Financial Management;Spring2006, Vol. 55 Issue 1, p8 

    The article looks at the achievements of the Federal Accounting Standards Advisory Board (FASAB) in the United States as it celebrated its 15th year in October 2005. FASAB issued standards on employee pensions and post-employment benefits in 1995. Other standards issued were on capitalization...

  • FASB holds hearings on proposals for derivative accounting and comprehensive income.  // CPA Journal;Jan1997, Vol. 67 Issue 1, p12 

    Reports that the Federal Accounting Standards Advisory Board held hearings on proposals for derivative accounting and comprehensive income. Objections for hedging transactions; Opposition for comprehensive income per share.

  • New Federal Accounting Standard Advisory Board (FASAB) named. Bogan, Lucy // Armed Forces Comptroller;Spring91, Vol. 36 Issue 2, p35 

    Reports on the appointment of members of the Federal Accounting Standards Advisory Board (FASAB). Includes Elmer B. Staats as chairman; James L. Blum; Donald H. Chapin; Susan Gaffney; Martin Ives; William L. Kendig; Cornelius E. Tierney; Alvin Tucker; Ronald S. Young.

  • Easy does it: FASAB proposes 'reasonable' reporting on G-PP&E. CHENEY, GLENN // Accounting Today;1/5/2009, Vol. 23 Issue 1, p14 

    The article focuses on a proposed standard issued by the U.S. Federal Accounting Standards Advisory Board (FASAB) on reasonable reporting of general property, plant and equipment (G-PP&E). It states that the accounting for G-PP&E is not altered by this proposed standard, instead it provides new...

  • IFRS brings a radical change to financial statement presentation. Benzacar, Karine // CMA Management;Feb2009, Vol. 82 Issue 9, p28 

    The article focuses on the new financial statement presentation proposed by the U.S. Federal Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). It notes that the financial statements will have new names such as a "Statement of Financial Position" for an...

  • FASAB Proposal.  // Practical Accountant;Jul2001, Vol. 34 Issue 7, p21 

    Focuses on the Reporting Corrections of Errors and Changes in Accounting Principles, an accounting standard proposal by the Federal Accounting Standards Advisory Board in the United States.

  • Notice of Issuance of Statement of Federal Financial Accounting Standard 42. Jackson, Charles // Federal Register (National Archives & Records Service, Office of;5/3/2012, Vol. 77 Issue 86, p26278 

    The article offers information on a notice issued by the U.S. Federal Accounting Standards Advisory Board to declare the issuance of the statement of Federal Financial Accounting Standard.

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics