Author: Charles J. McPeak
Consider the Pros and Cons of Expensing Stock Options
- The arguments for expensing stock options for employees, and the arguments against, are presented in concise form. The author, however, argues for the minority position that they should not be expensed.
Publisher: Graziadio Business Report
Financial Reporting Practices of the PC Software Industry
- The SPA, in conjunction with KPMG, has updated the original (1989) white paper, Financial Reporting Practices in the PC Software Industry, to address new issues in this ever-changing industry.
Author: KPMG ; Software Publishers Association
- Traditional accounting, designed for an industrial economy of tangible assets, is under increasing pressure to modernize and reflect the value of the New Economy's intangible assets.
Publisher: Financial Executive Online Edition
Author: Baruch Lev
- A standard language for reporting over the Internet, XBRL makes financial information more visible to all interested parties. It can reduce the cost of accessing financial reports, making analysis of the information cheaper, better and faster.
Author: Tad Leahy
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