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  Home > Diane Publishing Books >

Accounting for Employee Stock Options
In March 2003, the Financial Accounting Standards

Our Price: $15.00
By Judith S. Ruud (au); Douglas Holtz-Eakin (pf)
Year: 2004
Pages: 12
Binding Paperback

Product Code: 1428988599

In March 2003, the Financial Accounting Standards Board (FASB) began reconsidering the accounting standard for equity-based compensation. The Board released an exposure draft for a revised standard on Mar. 31, 2004. That revised standard would require firms to recognize the fair value of employee stock options (ESO) as an expense, as was first proposed by FASB more than 10 years ago. This paper assesses whether, under the current accounting standard, firms that grant ESO without recognizing an expense overstate their income. Presents the relevant issues, describes the current standard for ESO, compares the intrinsic value & fair value methods of measure., & weighs the potential economic effects of revising the standard. Ill.

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