Tekijä: | |
Otsikko: | Taking account of stock options. |
Lehti: | Harvard Business Review
1994 : JAN/FEB, VOL. 72:1, p. 27-29, 32-36 |
Asiasana: | STOCK OPTIONS COMPANIES ACCOUNTING STANDARDS |
Kieli: | eng |
Tiivistelmä: | Early this year, the Financial Accounting Standards Board will hold public hearings on its recommendation that companies record an expense for stock-based awards. The proposal has already sparked heated debate. In the article seven experts consider the FASB's proposal. Participants include: T. J. Rodgers, Cypress Semiconductor; Susan P. Eichen, William M. Mercer, Inc.; and James F. Morgan, National Venture Capital Association. |
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