Featured Jobs
|
BPAS
|
|
Retirement Relationship Manager MAP Retirement
|
|
Plan Administrator, Defined Benefit & Cash Balance The Pension Source
|
|
MAP Retirement
|
|
Strategic Retirement Plan Consultant Retirement Plan Consultants
|
|
DWC - The 401(k) Experts
|
|
Sentinel Group
|
|
Pattison Pension
|
|
Defined Benefit Plan Consultant/Actuarial Analyst Sentinel Group
|
|
MAP Retirement
|
|
Regional Vice President, Sales MAP Retirement
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
|
Stock Option Accounting: Defying the Usual Answers
The CPA Journal
June 16, 2004
Excerpt: The theoretical argument against expensing stock options hinges on the entity concept. This argument is presented in more detail below. Regardless of one's conclusions about stock option expenses, the debate points up a problem in applying the entity concept in its purest form: The transactions of the entity should be accounted for separately from its owners'.
|
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |