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Stock Options FASB's Exposure Draft to Expense Them

ProQuest Congressional Research Digital Collection: Part A (1830-2003) Available online

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Format:
Book
Government document
Author/Creator:
Library of Congress. Congressional Research Service
Language:
English
Subjects (All):
Accounting.
Econometric models.
Securities.
Physical Description:
1 online resource
Contained In:
ProQuest U.S. Congressional Research Digital Collection
Place of Publication:
[Washington, D.C.] [publisher not identified] 1996
Summary:
Discusses Financial Accounting Standards Board (FASB) proposal to conduct positive valuation of stock options and to recognize this expense in earnings reports. Analyzes the proposal, the utility of current models for implementing it, and its possible effect on the use of stock options as compensation
Notes:
CRS Report
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC
Vendor supplied data
Other Format:
Microfiche version Library of Congress. Congressional Research Service. Stock Options
Publisher Number:
CRS-1996-ECN-0303
Access Restriction:
Restricted for use by site license

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