Are FASB Accounting Proposals for Stock Based Compensation a Threat to Entrepreneurship?(Company Overview)
Entrepreneurial Executive 1996, Fall, 1, 2
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Publisher Description
In December 1994, the Financial Accounting Standard Board withdrew the exposure draft of a proposed statement, Accounting for Stock Based Compensation, which had been issued in June 1993. The exposure draft proposed a substantial revision in the way companies account for stock options used to compensate executives, requiring recognition of compensation.
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