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.
| Year of publication: |
2006
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| Authors: | Nichols, Nancy ; Betancourt, Luis |
| Published in: |
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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