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Management von Risikokonzentrationen : praxisorientierter Umgang mit neuen Anforderungen nach SREP und MaRisk

Bärmann, Tim; Batz, Christian; Bembom, Tobias - 2018 - 2. Auflage

Persistent link: https://www.econbiz.de/10011796769

Options Pricing and Accounting Practice

Calomiris, Charles W.; Hubbard, R. Glenn - American Enterprise Institute - 2009

The establishment of new accounting rules for expensing options would likely do more harm than good.

Persistent link: https://www.econbiz.de/10010941130

The Economic and Legal Consequences of Requiring the Expensing of Employee Stock Options without Specifying the Valuation Method

hassett, kevin allen; Wallison, Peter J. - American Enterprise Institute - 2009

Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.

Persistent link: https://www.econbiz.de/10010941142

The Economic and Legal Consequences of Requiring the Expensing of Employee Stock Options without Specifying the Valuation Method

hassett, kevin allen; Wallison, Peter J. - American Enterprise Institute - 2003

Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.

Persistent link: https://www.econbiz.de/10010949199