search query: @author Mountain, J. / total: 2
reference: 2 / 2
« previous | next »
| Author: | Mountain, J. |
| Title: | FASB 123: putting together the pieces |
| Journal: | Journal of Accountancy
1996 : JAN, VOL. 181:1, p. 73-78 |
| Index terms: | FINANCIAL REPORTING ACCOUNTING OPTIONS |
| Language: | eng |
| Abstract: | Under Financial Accounting Standards Board Statement no.123, Accounting for Stock-based Compensation, companies are required to provide new note disclosures about employee stock options based on their fair value at the date of the grant. Companies also may base the recognition of compensation cost for new and modified options on these fair values. Since options granted to employees generally are not traded on an exchange, Statement no.123 requires companies to use recognized option pricing models to estimate the fair values. |
« previous | next »
SCIMA