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Treasurer's guide to share‐based payment accounting
Author(s) -
Sylvestre Jeanne,
Sayed Ellen N.
Publication year - 2005
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20166
Subject(s) - accounting , payment , business , financial statement , cash , cash flow statement , statement (logic) , cash flow , actuarial science , finance , audit , political science , law
Treasurers, take note:The recent IASB standard and the revision of FASB Statement No. 123 will both significantly impact the way companies account for share‐based payment in the future. The authors examine both standards to help corporate treasurers fully understand the effect on companies' financial statements and future cash flows. The authors also provide a handy list of proactive steps that treasurers can take now. © 2005 Wiley Periodicals, Inc.