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Case
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Reference no. 9-196-137
Subject category: Finance, Accounting and Control
Authors: Donella M Rapier (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1996
Version: 28 March 1996
Length: 14 pages
Data source: Field research
Topics: Financial statements; Accounting policies; Accounting procedures; Employee compensation; Employee stock ownership plans; Executive committees; Incentives
Share a link: https://casecent.re/p/44559
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Abstract

Summarizes the accounting principles governing employee stock options, including the recently issued accounting standard SFAS 123, Accounting for Stock-Based Compensation. Presents the theoretical issues involved with valuation and measurement of employee stock-based compensation. Illustrates the accounting standard setting process in a unique and volatile situation.
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Abstract

Summarizes the accounting principles governing employee stock options, including the recently issued accounting standard SFAS 123, Accounting for Stock-Based Compensation. Presents the theoretical issues involved with valuation and measurement of employee stock-based compensation. Illustrates the accounting standard setting process in a unique and volatile situation.

Related

Sorry, this product has no related items.