Stock Options The Accounting Issue and Its Consequences

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Accounting.

Employee fringe benefits.

Financial disclosure.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2004

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 the 108th Congress

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 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-2004-DSP-0548

Access Restriction:

Restricted for use by site license