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John F. Boschen, Denise A. Jones, Kimberly J. Smith
The accounting for employee stock options has long been a subject of debate among executives, regulators, and standard-setters. The accounting standard passed by the Financial Accounting Standards Board (FASB) in 2004 allows for more creative design of t...
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Denise A. Jones, Kimberly J. Smith
In this case, you will examine one of the most dramatic standard-setting sagas of our time: the setting of accounting standards related to employee stock options (ESOs). In particular, you will explore the important issues addressed by each standard, as ...
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