Assessing Corporate America's Opposition to the FASB's New Stock Options Expensing Policy

  • AARON ALSHEIMER
  • Published 2013

Abstract

The Financial Accounting Standards Board recently issued Financial Accounting Standard 123(R), which requires the fair value of employee stock options to be reported as an expense on corporate income statements. Mandatory options expensing was first proposed in the early 1990s, and the issue has generated considerable debate since that time. Members of the… (More)

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Cite this paper

@inproceedings{ALSHEIMER2013AssessingCA, title={Assessing Corporate America's Opposition to the FASB's New Stock Options Expensing Policy}, author={AARON ALSHEIMER}, year={2013} }