TITLE

The FASB Looks At Accounting For Stock Options

AUTHOR(S)
Crystal, Graef S.
PUB. DATE
June 1986
SOURCE
FE: The Magazine for Financial Executives;Jun1986, Vol. 2 Issue 6, p26
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Reports that to create a level playing field between stock options and other forms of long-term incentive compensation, the Financial Accounting Standards Board is expected to issue a landmark ruling that would require companies to charge their earnings with the estimated value of the stock option grant, as determined at the time the grant is made. Favorable accounting treatment to stock option grants; Example showing the minimum value of a stock option; Rationale behind this approach.
ACCESSION #
15161391

 

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