The Resource Accounting for share-based compensation, Vivek Mande and Betty Chavis

Accounting for share-based compensation, Vivek Mande and Betty Chavis

Label
Accounting for share-based compensation
Title
Accounting for share-based compensation
Statement of responsibility
Vivek Mande and Betty Chavis
Creator
Contributor
Author
Issuing body
Publisher
Subject
Genre
Language
eng
Summary
"... provides a detailed analysis of the rules on share-based compensation contained in FASB Accounting Standards Codification ("FASB ASC") Topic 718, (former Statement of Financial Accounting Standards 123(R), Share-Based Payment). ASC 718 requires companies to recognize the compensation cost of options under the fair-value method. ASC 718 eliminates the use of the intrinsic value method under which the compensation cost for an employee stock option was determined as the difference between the firm's stock price on the option's grant date and the option's exercise price. FAS 123(R), codified in ASC 718 became effective for all annual periods beginning after June 15, 2005 for public firms and December 15, 2005 for non-public and small business issuers."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://bibfra.me/vocab/lite/collectionName
  • Bloomberg BNA (Online database)
  • BNA Tax and Accounting Center
  • BNA Corporate Law Resource Center
http://library.link/vocab/creatorName
Mande, Vivek
Entry convention
integrated entry
LC call number
HF5616.U5
LC item number
A345 no. 5109-2nd ONLINE
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Chavis, Betty
  • Tax Management Inc
  • Bloomberg BNA
Series statement
  • BNA tax and accounting portfolio
  • Financial reporting portfolios
Series volume
  • 5109-2nd
  • portfolio 5109
http://library.link/vocab/subjectName
Employee stock options
Label
Accounting for share-based compensation, Vivek Mande and Betty Chavis
Instantiates
Publication
Note
Published: Washington, D.C., 2006-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Detailed analysis.
  • Historical background and overview
  • Accounting for share-based payments under FAS 123(R)
  • Accounting for share-based payments under International Financial Reporting Standard 2 (IFRS 2)
  • Option pricing valuation models
  • Working papers
Control code
73514882
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)73514882
System details
Mode of access: World Wide Web
Label
Accounting for share-based compensation, Vivek Mande and Betty Chavis
Publication
Note
Published: Washington, D.C., 2006-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Detailed analysis.
  • Historical background and overview
  • Accounting for share-based payments under FAS 123(R)
  • Accounting for share-based payments under International Financial Reporting Standard 2 (IFRS 2)
  • Option pricing valuation models
  • Working papers
Control code
73514882
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)73514882
System details
Mode of access: World Wide Web

Library Locations

    • Pardee Legal Research CenterBorrow it
      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
Processing Feedback ...