Impact of stock options expensing on executive and long term incentive plans-adapting to stock options expensing climate
Article Abstract:
The standards issued by Financial Accounting Standards Board for equity based compensation are examined. These standards will help companies make compensation decisions that will reduce future accounting costs. The pros and cons of stock options expensing, their valuation methods and impact on executives and long term incentive programs are discussed.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 2004
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Impact of new rules on stock options
Article Abstract:
This article describes the changes in regulations related to corporate stock options. A significant development was in March 2000, the Financial Accounting Standards Board issued its Interpretation 44 of Option 25 that govern how such plans are accounted for on companies financial statements.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 2000
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Keeping expatriates in U.S. qualified plans: Part II - tax, treatly problems, and ERISA
Article Abstract:
The authors describe the differences in taxation of employer-sponsored benefits to expatriate employees who leave the U.S. verses employees who stay in the U.S.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 2000
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