haku: @author Levitin, M. S. / yhteensä: 6
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| Tekijä: | Levitin, M. S. Graves, J. |
| Otsikko: | Expense recognition for ESOPs |
| Lehti: | Journal of Accountancy
1990 : MAR, VOL. 169:3, p. 56-58 |
| Asiasana: | FRINGE BENEFITS SHARES |
| Kieli: | eng |
| Tiivistelmä: | Review of a new method developed by the US Financial Accounting Standards Board emerging issues task force to calculate employer's expenses for employee stock ownership plans /ESOPs/, and related accounting and reporting issues. Leveraged ESOPs and consensus reached. Accounting and reporting issues. Securities and Exchange Commission requirements concerning ESOPs. An Exhibit outlines the general assumptions, debt service and shares allocated and computations. |
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