個案總覽

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.

In an introduction to standard costs and cost variances, discussion, formulae, and examples explore the idea of comparing actual costs to those that were expected.

Spreadsheet Supplement for case 196121.