Audit Procedures on the Use of Fair Value of Share-Based Compensation (Public Company Accounting Oversight Board )
Review of Business 2007, Oct, 27, 4
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Publisher Description
Abstract In October 2006, the Public Company Accounting Oversight Board released a series of "staff questions and answers" to pro vide guidance to CPAs who audit estimates of fair value of employee stock option arrangements. This article examines some of the complexities in auditing the fair value of stock option transactions.
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