haku: @indexterm FINANCIAL ACCOUNTING / yhteensä: 306
viite: 89 / 306
| Tekijä: | |
| Otsikko: | Taking account of stock options |
| Lehti: | Harvard Business Review
1994 : JAN-FEB, p. 27-36 |
| Asiasana: | STOCK OPTIONS FINANCIAL ACCOUNTING ACCOUNTING STANDARDS |
| Kieli: | eng |
| Tiivistelmä: | Since last June, the powerful Financial Accounting Standards Board, the quasi-public body charged with setting accounting rules, has been accepting comments on its proposal to establish accounting standards for stock-based compensation plans. The board's proposal would require companies to recognize as expenses all stock-based compensation awards, including stock options, including stock options, granted after December 1996. Options vary on the new provisons. |
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