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.

Legal issues & crime, Government regulation (cont), Government regulation, Legal/Government Regulation, Management Compensation, Evaluation, Laws, regulations and rules, Stocks

---

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.

Capital funds & cash flow, Accounting and auditing, Stock options

---

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.

Strategy & planning, Taxes, Planning, Taxation, Economic aspects, Human resource management, Employee benefits, Company personnel management, Workers, Company business planning

Similar abstracts:

• Abstracts: Seventh Circuit offers guidance on partial plan termination. U.S. Supreme Court rules that ERISA preempts state-law remedies
• Abstracts: New legislative agenda will affect benefits legislation. Aging population continues to influence agenda. Retirement issues active at end of session

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.