Beresford, Dennis R.; Neary, Robert D.
April 1986
FE: The Magazine for Financial Executives;Apr1986, Vol. 2 Issue 4, p7
Trade Publication
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.


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