Accounting for stock grants to nonemploy
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Sacasas, Rene; Munter, Paul
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Article
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1999
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John Wiley and Sons
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English
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I n October 1995, after much controversy and concern, the Financial Accounting Standards Board (FASB) issued FAS No. 123, Accounting for Stock-Based Compensation. In spite of the title of the document, the reality is that since most entities have adopted FAS No. 123 through pro forma disclosure rath