Proposed accounting for fixed stock options: financial statement impact.: An article from: The National Public Accountant

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on June 1, 1995. The length of the article is 1655 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Financial Accounting Standards Board's (FASB) proposed accounting and reporting standard for fixed stock options imposes major changes in the current standard. The proposed standard utilizes a complex option-pricing model that would alter how the Accounting Principles Board Opinion no. 25 computes for fixed stock options compensation expenses. The FASB standard would also decrease the income of companies that offer fixed stock options and introduce a method for calculating earnings per share.

Citation Details
Title: Proposed accounting for fixed stock options: financial statement impact.
Author: Arlette C. Wilson
Publication:The National Public Accountant (Magazine/Journal)
Date: June 1, 1995
Publisher: National Society of Public Accountants
Volume: v40 Issue: n6 Page: p25(4)

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