FASB proposals on stock option expensing: hearing before the Subcommittee on Commerce, Trade, and Consumer Protection of the Committee on Energy and Commerce, House of Representatives, One Hundred Eighth Congress, second session, July 8, 2004 |
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accounting for stock Accounting Reform Accounting Reform Act Accounting Standards Board accounting treatment Alan Greenspan Bear Stearns believe bill biotechnology Board's proposal cash Chairman Barton Committee compensation cost compensation expense Congress corporate disclosure DlNGELL earnings economic employee stock options Enron enterprises entities equity-based compensation estimate exercise expense stock options expensing of stock Exposure Draft fair value FASB FASB proposal FASB's Financial Accounting Standards financial reporting financial statements fixed plan employee grant date hearing Herz impact implementation income statement industry input International Accounting Standards investors issue legislation MADISON AVENUE mandatory expensing Mayer measurement Option Accounting Reform option pricing models pensing plan employee stock proposed Statement require result Sarbanes-Oxley Act share share options Share-Based Payment shareholders small businesses Stock Option Accounting stock option expensing stock option grants stock price TechNet Thank tions top five executives transparency valuation value of employee Warren Buffett zero