Impact of stock options expensing on executive and long term incentive plans-adapting to stock options expensing climate
Article Abstract:
The standards issued by Financial Accounting Standards Board for equity based compensation are examined. These standards will help companies make compensation decisions that will reduce future accounting costs. The pros and cons of stock options expensing, their valuation methods and impact on executives and long term incentive programs are discussed.
author: Zong, Linda
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 2004
Legal issues & crime, Government regulation (cont), Government regulation, Legal/Government Regulation, Management Compensation, Evaluation, Laws, regulations and rules, Stocks
Impact of new rules on stock options
Article Abstract:
This article describes the changes in regulations related to corporate stock options. A significant development was in March 2000, the Financial Accounting Standards Board issued its Interpretation 44 of Option 25 that govern how such plans are accounted for on companies financial statements.
author: Bubnovich, Nick W.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 2000
Capital funds & cash flow, Accounting and auditing, Stock options
Keeping expatriates in U.S. qualified plans: Part II - tax, treatly problems, and ERISA
Article Abstract:
The authors describe the differences in taxation of employer-sponsored benefits to expatriate employees who leave the U.S. verses employees who stay in the U.S.
author: Clancy, Kathleen, Klein, Jim
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Compensation and Benefits
Subject: Insurance
ISSN: 0893-780X
Year: 2000
Strategy & planning, Taxes, Planning, Taxation, Economic aspects, Human resource management, Employee benefits, Company personnel management, Workers, Company business planning
subjects list: Standards, United States, Executives, Executive compensation, Financial Accounting Standards Board, Business, Compensation and benefits
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