Financial Reporting - HOW TO "EXCEL" AT OPTIONS VALUATION - Public companies can choose any model to calculate the fair value of employee stock options as long as it meets certain requirements. But a lattice model works better for some companies. Learn how to build one in Excel. For CPAs who prepare, analyze or audit options valuations.
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|Authors:||Baril, Charles P. ; Betancourt, Luis ; Briggs, John W.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 200.2005, 6, p. 57-66
|Type of publication:||Article|
Accounting for Loan Losses: Is Dynamic Provisioning the Answer? Dynamic provisioning could result in more robust and countercyclical loan loss provisions and levels of the allowance of loan and lease losses.
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