Announcement: SOA congratulates the new ASAs and CERAs for May 2024.

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  • The Impact of Stock Price Distributions on Selecting a Model to Value Share-Based Payments Under FASB Statement No. 123R
    distribution is a key assumption to any share-based valuation model. Recent research indicates that commonly ... The SAB specifies three requirements for any valuation model used. The model should: • Be applied ...

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    • Authors: Michael Burgess
    • Date: Aug 2008
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting; Modeling & Statistical Methods
  • Expensing Executive Stock Options: An Economic Middle Ground
    Expensing Executive Stock Options: An Economic Middle Ground This articles offers an approach ... economic argument: the value of any good to an individual (his or her marginal utility) diminishes as more ...

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    • Authors: Jeremy Gold
    • Date: Feb 2003
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting
  • 'Funny’ Accounting and White-Collar Ethics Highlights the Two Standards of Crime
    'Funny’ Accounting and White-Collar Ethics Highlights the Two Standards of Crime This ... “out to get the firm,” or is targeting another individual out of spite, and that the actions complained ...

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    • Authors: Nino A Boezio
    • Date: Oct 2002
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting