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Shouldering The Cost Of Employee Stock Options
Shouldering The Cost Of Employee Stock Options This article examines employee stock option ESO cost ... cost accounting, the characteristics of ESO schemes, the requirements and recommendation of FAS 123R and ...- Authors: Viktor Mirkin, Jeffrey Green
- Date: Feb 2006
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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FASB's Tentative Conclusions On Pension Accounting
FASB's Tentative Conclusions On Pension Accounting Release is imminent of the Financial Accounting Standards ... Standards Board's tentative conclusions on its project, Employers' Accounting for Pensions and Other ...- Authors: Anthony C Deutsch
- Date: Nov 1982
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
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Insurance Accounting on One Foot
Accounting on One Foot The authors explore major points of the exposure draft (ED) of the Financial Accounting ... Board (FASB). At the same time, they explain the differences between the FASB ED and the ED published nearly ...- Authors: William Hines, Henry Siegel
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Finance & Investments>Asset allocation; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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FAS No. 97 Brings Sweeping Changes
Statement of Financial Accounting Standards No. 97 contains wide-sweeping changes to the preparation of GAAP ... insurance companies. The focus of this article will be on the ramifications of the interest rate FASB has ...- Authors: Mark Evans
- Date: Jul 1988
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Life Insurance>Universal life