Stock Options : The Accounting Issue and Its Consequences.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Financial disclosure.

Finance--Law and legislation.

Finance.

Wages.

Physical Description:

1 online resource (6 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2005.

System Details:

text file

Summary:

Examines accounting treatment of employee stock options. Explains compensatory stock options, which allow employees to purchase company stock at an advantageous price in lieu of higher salaries or benefits, and reviews current accounting treatment of stock options, including new Financial Accounting Standards Board (FASB) rule requiring that stock options be recognized as an expense on corporation income statements, and FASB rule impact on financial markets and corporate compensation practices. Addresses legislation introduced in 108th and 109th Congress.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Stock Options

Access Restriction:

Restricted for use by site license.