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What's wrong with FASB's exposure draft on stock compensation?
Author(s) -
Fuersich Janet,
Lukach David
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.3970050104
Subject(s) - accounting , stock options , stock (firearms) , executive compensation , compensation (psychology) , business , economics , actuarial science , finance , psychology , engineering , social psychology , corporate governance , mechanical engineering
There has been a lot of controversy about accounting for stock‐based executive compensation plans. But the authors feel there are too many problems with the FASB 's proposal on the topic. They discuss the problems, the probable impact, and what you should do about it.