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Understanding and applying the new ESOP reporting requirements
Author(s) -
Anderson Susan E.,
Brackney Kennard S.
Publication year - 1993
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970040407
Subject(s) - accounting , statement (logic) , business , executive summary , actuarial science , political science , law , finance
A proposed statement of positions (SOP) by the Accounting Standards Executive Committee may substantially change accounting for ESOPs. The authors discuss the history of ESOPs, the proposed SOP, and its implications.