Publications
Publications
- March 1996
- HBS Case Collection
FASB and Employee Stock Options, The
Abstract
Summarizes the accounting principles governing employee stock options, including the recently issued accounting standard SFAS 123, Accounting for Stock-Based Compensation. Presents the theoretical issues involved with valuation and measurement of employee stock-based compensation. Illustrates the accounting standard setting process in a unique and volatile situation.
Keywords
Citation
Rapier, Donella. "FASB and Employee Stock Options, The." Harvard Business School Case 196-137, March 1996.