Accounting for Investments: Equities, Futures and Options offers a comprehensive overview of these key financial instruments and their treatment in the accounting sector, with special...
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By American Institute of Certified Public Accountants. Accounting Standards Division. Task Force on Options, Published on 01/01/86
Accounting for employee stock options is affected by whether outstanding options are viewed as equity or liabilities. The common perception is that the FAS
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Request PDF | Accounting for Stock Options | This technical note discusses accounting for stock options. It includes a discussion of the business considerations in issuing stock options, the... | F...
Abstract ; Purpose · The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality. Design/methodology/approach · Premised on Foucault’s notion of governmentality, we conducted a qualitative case study. Publicly available archival data are used to determine the extent to which accounting techniques have helped to shape policy responses to racial inequality. Findings · We show that accounting te...
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