Summarizes the accounting principles guiding employees stock options, including the recently released accounting standards SFAS 123, Accounting for stock-based compensation. Theoretical issues related to the assessment and measurement of employee stock-based compensation. Illustrates the accounting standard-setting process in a unique and volatile situation. "Hide
by Donella M. Rapier Source: Harvard Business School 14 pages. Publication Date: March 28, 1996. Prod. #: 196137-PDF-ENG
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