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| Author: | Robbins, B. P. |
| Title: | FASB's long look at stock compensation plans. |
| Journal: | Journal of Accountancy
1988 : AUG, VOL. 166:2, p. 60-62, 66, 68 |
| Index terms: | COMPENSATION PAY INCENTIVES INCENTIVE PLANS USA |
| Language: | eng |
| Abstract: | Background to the US controversial stock compensation project, and overview of the accounting issues involved and the difficulty in resolving them. Reasons for the project. Option pricing models. Types of plans: market, enterprise, and combination performance. Key dates in the life cycle of an employee stock option. Measurement of a stock option: intrinsic value and time value. Boxes give a sampling of stock compensation plans, and two option pricing models. |
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