GAAP/Tax differences in accounting for nonqualified employee stock options: the gathering storm

The escalating size of compensation packages to senior managers and investor disillusionment resulted in the issuance of FAS 123(R). Under the current rules, the grant date fair value of employee stock options (ESO) are expensed over the vesting period. The two primary methods used to value ESO are...

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Veröffentlicht in:	Journal of applied business research 2008-01, Vol.24 (3), p.53-62
Hauptverfasser:	Placid, Raymond, Rue, Joseph C, Volkan, Ara G
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting standards Business studies Corporate finance Financial accounting Options on stocks
Online-Zugang:	Volltext
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