Response to the FASB exposure draft "Accounting for Stock-based Compensation"

Mary E Barth; Timothy B Bell; Daniel W Collins; G Michael Crooch; John A Elliott; Thomas J Frecka; Eugene A Imhoff Jr; Wayne R Landsman; Raymond G Stephens

Response to the FASB exposure draft "Accounting for Stock-based Compensation"

Journal article

Peer reviewed

Response to the FASB exposure draft "Accounting for Stock-based Compensation"

Mary E Barth, Timothy B Bell, Daniel W Collins, G Michael Crooch, John A Elliott, Thomas J Frecka, Eugene A Imhoff Jr, Wayne R Landsman and Raymond G Stephens

Accounting horizons, Vol.8(2), pp.114-116

06/01/1994

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Abstract

The Financial Accounting Standards Committee of the American Accounting Association responded to the FASB exposure draft on "Accounting for Stock-based Compensation." The Committee strongly supports the FASB's conclusions that stock-based compensation be recognized in financial statements as compensation expense. The Committee agreed with the FASB's views on all 10 issues raised in the exposure draft.

Accounting

Employees

Securities Markets

Accounting policies

Compensation

Congressional committees

Costs

FASB exposure drafts

Financial reporting

Financial statements

Legislation

Stock options

Testimony

Details

Title: Subtitle: Response to the FASB exposure draft "Accounting for Stock-based Compensation"
Creators: Mary E Barth
Timothy B Bell
Daniel W Collins
G Michael Crooch
John A Elliott
Thomas J Frecka
Eugene A Imhoff Jr
Wayne R Landsman
Raymond G Stephens
Resource Type: Journal article
Publication Details: Accounting horizons, Vol.8(2), pp.114-116
ISSN: 0888-7993
eISSN: 1558-7975
Publisher: American Accounting Association
Language: English
Date published: 06/01/1994
Academic Unit: Accounting
Record Identifier: 9984963240702771

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