Premium
FASB's controversial stock compensation exposure draft: How would you actually apply it?
Author(s) -
Neuhausen Benjamin S.,
Burlone Stephen J.
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.3970050105
Subject(s) - stock options , accounting , aside , stock (firearms) , business , economics , law , political science , finance , engineering , philosophy , linguistics , mechanical engineering
The FASB recently issued an exposure draft on accounting for stock‐based compensation. There has been significant controversy over the FASB's conclusions. Controversy aside, this article demonstrates how the provisions of the exposure draft would be applied in practice.