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| Author: | Ciccotello, C. Grant, T. |
| Title: | Employee stock option accounting changes |
| Journal: | Journal of Accountancy
1995 : JAN, p. 72-78 |
| Index terms: | ACCOUNTING FINANCE STOCK OPTIONS |
| Language: | eng |
| Abstract: | The impact on small, growing companies and larger, established companies differs significantly. As readers of the business press are aware, the Financial Accounting Standards Board issued an exposure draft of a proposed statement, Accounting for Stock-Based Compensation. This article uses some simple examples to demonstrate the proposed standard's financial impact on two hypothetical companies, one large and one small. |
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