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Reducing compensation expense: valuing options in light of SFAS No. 123R

Authors :
Bowers, Helen
Stephenson, Tara
Storero, Jane
Source :
Employee Benefit Plan Review. Nov, 2006, Vol. 61 Issue 5, p8, 3 p.
Publication Year :
2006

Abstract

In 2004, the Financial Accounting Standards Board issued the Statement of Financial Accounting Standards (SFAS) No. 123, Share-Based Payment (SFAS 123R), which requires companies to report the value of unvested [...]

Subjects

Subjects :
Stock price indexes -- Reports
Workers -- Compensation and benefits
Business
Human resources and labor relations
Insurance

Details

Language :
English
ISSN :
00136808
Volume :
61
Issue :
5
Database :
Gale General OneFile
Journal :
Employee Benefit Plan Review
Publication Type :
Periodical
Accession number :
edsgcl.154756839

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Authors Abstract Subjects Details