The Accounting Treatment of Employee Stock Options: Hearing Before the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises of the Committee on Financial Services, U.S. House of Representatives, One Hundred Eighth Congress, First Session, June 3, 2003U.S. Government Printing Office, 2003 - 204 من الصفحات |
طبعات أخرى - عرض جميع المقتطفات
عبارات ومصطلحات مألوفة
accounting and reporting Accounting for Stock-Based Accounting Standards Board accounting treatment analysts assets Barrett believe Black-Scholes broad-based stock options Capital Markets CEOs Chairman BAKER Committee companies company's Congress corporate decision dilution disclosure DREIER earnings per share economic employee stock options Enron ESHOO executives expensing of stock expensing options expensing stock options fair value FASB FASB's Financial Accounting Standards financial reporting financial statements fixed plan employee footnotes GAAP Glassman going Government Sponsored Enterprises hearing HERZ high-tech IASB impact incentive income statement innovation Intel International Accounting Standards investment investors issue KANJORSKI legislation look managers mandatory expensing percent plan employee stock proposal question rules Sarbanes-Oxley Act SHADEGG shareholders SHAYS start-up stock option expensing stock option plans stock options granted stock-based compensation Sun Microsystems testimony Thank things TIBERI tion users of financial valuation Volcker WorldCom
مقاطع مشهورة
الصفحة 182 - GBADISON) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1954 to assure access to health insurance, and for other purposes.
الصفحة 116 - By virtue of today's Commission determination, the FASB will continue its role as the preeminent accounting standard setter in the private sector. In performing this role, the FASB must use independent judgment in setting standards and should not be constrained in its exploration and discussion of issues. This is necessary to ensure that the standards developed are free from bias and have the maximum credibility in the business and investing communities.7 The SEC, together with the private-sector...
الصفحة 157 - THE HARDSHIP OF ACCOUNTING Never ask of money spent Where the spender thinks it went. Nobody was ever meant To remember or invent What he did with every cent.
الصفحة 22 - Our mission is to establish and improve standards of financial accounting and reporting for both public and private enterprises. Those standards are essential to the efficient functioning of the economy because investors and creditors rely heavily on credible, transparent, and comparable financial information.
الصفحة 54 - Board (FASB) is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors and users of financial information.
الصفحة 115 - ... because our work is technical in nature, designed to provide preparers with the guidance necessary to report information about their economic activities. Our standards are the basis to measure and report on the underlying economic transactions of business enterprises. Like investors and creditors, Congress and other policy makers need an independent FASB to maintain the integrity of the standards in order to obtain the financial information necessary to properly assess and implement the public...
الصفحة 118 - Board also continues to believe that disclosure is not an adequate substitute for recognition of assets, liabilities, equity, revenues, and expenses in financial statements. . . . The Board chose a disclosure-based solution for stock-based employee compensation to bring closure to the divisive debate on this issue — not because it believes that solution is the best way to improve financial accounting and reporting?* In 2002, in Congressional testimony before the Committee on Banking, Housing and...
الصفحة 128 - The Council of Institutional Investors (an association of more than 130 corporate, public, and union pension funds with more than $3 trillion in pension assets) • Institutional Shareholder Services (serving more than 950 institutional investors and corporate clients worldwide) • The Office of the State Comptroller of New York (an investor, shareholder, and sole trustee of the nation's second largest pension fund at approximately $100 billion in assets...
الصفحة 119 - Accounting and Investor Protection Issues Raised by Enron and Other Public Companies: Oversight of the Accounting Profession.