Abstracts

Human resources and labor relations

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The evolving view of governments toward employee stock plans

Article Abstract:

The introduction of legislation favoring employee stock plans is discussed. The reasons for legislative change such as labour shortages and mobility and globalization are examined, and the tax framework for such plans in major industrial nations is described.

Finance, Labor contracts, Labor supply, Labor force

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Accounting for UK company share plans: should there be a charge to earnings?

Article Abstract:

The UK laws governing the treatment of share options made to employees are discussed. The proposals on share-based pay by the Accounting Standards Board, the criticisms by its opponents and the costs to shareholders of the scheme are examined.

Laws, regulations and rules, Reports, Accounting Standards Board, Financial statements

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Employee share-related payments: key issues for companies to consider

Article Abstract:

Employee share incentives and equity remuneration are key factors in the commercial market. The impact of European corporate governance initiatives and the International Financial Reporting Standard (IFRS) No 2 is analyzed.

Europe, Product standards, safety, & recalls, Accounting Methods, Management dynamics, Standards, Management, International aspects, Accounting, Corporate governance, Company business management

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