A Look At the Future of Stock Options
- Latest Stock Options Guidance. // Practical Accountant;Feb2003, Vol. 36 Issue 2, p22
Focuses on the stock options guidance published by the U.S. Federal Accounting Standards Board. Alternative methods of transition for a voluntary change to the fair value based method of accounting for stock-based employee compensation provided; Amendment of the disclosure requirements;...
- 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;...
- For the Love of Stock Options. Fox, Justin // Fortune;8/2/1999, Vol. 140 Issue 3, p32
Probes the attractiveness of stock options. Attempted changes in option accounting; What an option is; Introduction of mathematical options-pricing by the United States Federal Accounting Standards Board; Proposed changes in the accounting standard.
- FASB Interpretation No. 44. Cocco, Anthony F.; Vent, Glenn // CPA Journal;Jul2000, Vol. 70 Issue 7, p22
Discusses the accounting rules for employee stock options from the United States Federal Accounting Standards Board (FASB). Types of employee stock options; Purpose and provisions of FASB Interpretation number 44 regarding employee stock options; Effective date and transition rules; Impact on...
- 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.
- Examining the Future of Broad-Based Options. Shah, Sam // CPA Journal;Jun2005, Vol. 75 Issue 6, p10
Focuses on the standards that require companies to estimate the fair value of all equity pay in their income statements and show employee stock purchase plans as an expense proposed by the International Accounting Standards Board and the U.S. Federal Accounting Standards Board. Responsibility...
- 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.