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Challenges in Effectiveness Testing under FAS 133
Challenges in Effectiveness Testing under FAS 133 This 2001 article discusses the requirement ... effectiveness in the Financial Accounting Standards Board’s new statement on derivatives accounting, FAS 133, ...- 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]
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Expensing Employee Stock Options
option MV(t) = the market value of company at time t S(t) = stock price at time t C(T) = value of a call ... to option expiry is equal to: E[MV(T)] = Shares*S(0)*exp(rT) + Options*C(T)*exp(rT) Also, MV(0) = ...- 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]