Mohan, Nancy; Fall Ainina, M. - In: International Journal of Accounting & Information Management 20 (2012) 3, pp. 282-299
Purpose – Until 2005, corporations could choose whether to expense incentive options or to disclose the value in the financial footnotes. During 2004, however, the Financial Accounting Standards Board adopted the revised Statement No. 123, which requires public corporations to measure the cost...
