個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
FASB and Employee Stock Options
內容大綱
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.