Under Statement of Financial Accounting Standards No. 123, the grant date value of executive stock options excludes the … value of any reload feature because, at the time of writing the standard in 1995, the Financial Accounting Standards Board …, the Financial Accounting Standards Board may wish to reconsider the accounting for options with a reload feature …

The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair …-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least …, exacerbated its severity. In this paper, we assess these arguments and examine the role of fair-value accounting in the financial …

statements. To examine the tradeoffs between financial and tax reporting, I model the relation discretionary financial accounting …

Integrating national accounting with financial accounting, we provide firm-specific estimates of current-cost capital …