FINANCIAL REPORTING-TAX - Options and the Deferred Tax Bite - There's more to handling employee stock options than selecting a valuation method. FASB Statement no. 123(R) has tax accounting implications as well. This article explains how to handle them.
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|Authors:||Nichols, Nancy ; Betancourt, Luis|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 201.2006, 3, p. 71-76
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