Accounting for Employee Stock Options
Accounting for Employee Stock Options

Author: Judith S. Ruud

Publisher: DIANE Publishing

Published: 2008-05

Total Pages: 541

ISBN-13: 1428988599

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In March 2003, the Financial Accounting Standards Board (FASB) began reconsidering the accounting standard for equity-based compensation. The Board released an exposure draft for a revised standard on Mar. 31, 2004. That revised standard would require firms to recognize the fair value of employee stock options (ESO) as an expense, as was first proposed by FASB more than 10 years ago. This paper assesses whether, under the current accounting standard, firms that grant ESO without recognizing an expense overstate their income. Presents the relevant issues, describes the current standard for ESO, compares the intrinsic value & fair value methods of measure., & weighs the potential economic effects of revising the standard. Ill.

Number, Timing, and Duration of Marriages and Divorces: 2001
Number, Timing, and Duration of Marriages and Divorces: 2001

Author: Rose M. Kreider

Publisher: DIANE Publishing

Published: 2008-04

Total Pages: 834

ISBN-13: 142898786X

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Provides info. on marital indicators in 2001. Describes changes in the age at which different cohorts of men & women born since 1935-1939 have married, divorced, & remarried. Provides current indicators of the percentage of the population who have married more than once, who have ever divorced, or who experienced other marital events. Answers questions about how long first marriages last, the median age at which people marry or divorce, & what percentage of currently married couples involve spouses who are both in their first marriages. Profiles the characteristics of people who experienced a marital event in the year prior to the survey. Considers the relationships between whether people remarry after a divorce & the number of children born to them. Ill.