Article discusses the controversy of whether companies should estimate the present value of employee stock options, when granted, and then account for them as a current expense. Though the article is a little dated (referring to an old FASB proposal), the issues addressed continue to be relevant.
Content: Article
Authors: Amy P. Sweeney, Patricia M. Dechow, Richard G. Sloan
Source: strategy+business
Subjects: Accounting, Corporate Governance
Authors: Amy P. Sweeney, Patricia M. Dechow, Richard G. Sloan
Source: strategy+business
Subjects: Accounting, Corporate Governance
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