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  • Expensing Employee Stock Options
    Expensing Employee Stock Options This 2004 article discusses ... current issues and developments relating to the valuation of and accounting for employee stock options ...

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    • Authors: Mark Evans
    • Date: Jul 2004
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • Challenges in Effectiveness Testing under FAS 133
    This 2001 article discusses the requirement to assess hedge effectiveness in the Financial Accounting Standards ... hedge accounting. The article provides analysis of different approaches and the potential difficulties ...

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    • Authors: Anson Glacy, Rob Royall
    • Date: Jul 2001
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Risks & Rewards
    • Topics: Finance & Investments>Derivatives; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]