FASB releases exposure draft of new accounting rules for compensatory stock awards
Article Abstract:
This article examines the issuance by the Financial Accounting Standards Board (FASB) of standards for employer financial statements which account for compensatory stock awards, including stock options. The standards consist of notable changes which will in the future result in the replacement of APB Opinion No. 25 with Statement No. 123.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 1999
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The need for a uniform United States separate accounting policy: the after effects of the Barclays Bank case and how it hinders international business transactions
Article Abstract:
A US Supreme Court ruling that California could legally tax the income of foreign corporations using the world wide combined reporting method instead of the separate accounting method is discussed. The need for federal legislation outlawing the use of WWCR is emphasized.
Publication Name: Richmond Journal of Global Law and Business
Subject: Law
ISSN:
Year: 2001
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Compensation hot topics: repricing underwater stock options
Article Abstract:
The authors discuss the issue of underwater stock option repricing, employee and shareholder considerations, and alternatives to repricing.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 2001
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