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Accounting for stock grants to nonemployees
Author(s) -
Sacasas Rene,
Munter Paul
Publication year - 1999
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/(sici)1097-0053(199921)10:3<145::aid-jcaf13>3.0.co;2-q
Subject(s) - accounting , financial accounting , stock options , stock (firearms) , business , compensation (psychology) , accounting standard , accounting information system , actuarial science , economics , finance , engineering , psychology , mechanical engineering , psychoanalysis
Now that the Financial Accounting Standards Board (FASB) has issued FAS No. 123, Accounting for Stock‐Based Compensation , a few issues remain regarding this type of compensation given to those who are not employees of the compensating entity. © 1999 John Wiley & Sons, Inc.