The accounting treatment of employee stock options: hearing before the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises of the Committee on Financial Services, U.S. House of Representatives, One Hundred Eighth Congress, first session, June 3, 2003
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Barrett Craig R Chief Executive Officer Intel Corporation 48
Volcker Hon Paul A Chairman International Accounting Standards Com
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accounting and reporting Accounting for Stock-Based Accounting Standards Board accounting treatment American analysts assets Barrett believe Black-Scholes broad-based stock options Capital Markets CEOs Chairman Baker committee companies company's Congress corporate decision dilution disclosure Dreier earnings per share economic employee stock options Enron Eshoo executives expensing of stock expensing options expensing stock options fair value FASB FASB's Financial Accounting Standards financial reporting financial statements fixed plan employee footnotes GAAP Glassman going Government Sponsored Enterprises hearing Herz high-tech IASB impact incentive income statement innovation Intel International Accounting Standards investment investors issue Kanjorski legislation look managers mandatory expensing Oxley percent plan employee stock proposal question rules Sarbanes-Oxley Act Shadegg shareholders Shays start-up Statement 123 stock option expensing stock option plans stock options granted stock-based compensation Sun Microsystems Thank things Tiberi tion valuation Volcker WorldCom