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Accounting for stock‐based awards to nonemployees
Author(s) -
Akresh Murray S.,
Dakdduk Kenneth E.
Publication year - 1998
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970090305
Subject(s) - accounting , stock (firearms) , statement (logic) , income statement , stock options , business , financial statement , finance , political science , law , balance sheet , engineering , audit , mechanical engineering
The expense related to stock‐based awards to nonemployees must be recognized in the income statement—even if a company continues to apply APB 25 to its employee awards.