Resources

241 Resources for

financial accounting standards board and stock

Subscribe to this listing via:
RSS
Email

BNET Resources

How does the US equity market react to domestic and international stock-based compensation accounting changes?: ABSTRACT This study examines US equity market performance surrounding the announced changes in rules that account for employees' stock-based compensation plans in a corporation. We found the stock market in general reacted negatively to the issuance of SFAS 123 and its preceding exposure draft, but the observed abnormal returns...; Tags: accounting, AMEX, compensation, equity, FINANCE, financial, Financial Accounting Standards Board, Investment, Nasdaq Stock Market Inc., NYSE Euronext, stock, Technology; Research articles 2008-01-01
Accounting may derail market for employee stock options: WASHINGTON -- A Zions Bancorp. push to value employee stock options using a market-based approach may be delayed pending resolution of a basic accounting question: Are financial products that track the value of such options an equity instrument or a liability? The decision on accounting treatment could spell...; Tags: accounting, Benefits, equity, FINANCE, Financial Accounting Standards Board, Investment, stock; Research articles 2007-07-23
Critical Accounting Estimates for Share-Based Payment Arrangements: Disclosure Requirements Under SFAS 123R The accounting for stock option compensation expenses has changed over the years. In 1972 the Accounting Principles Board APB issued APB Opinion 25, Accounting for Stock Issued to Employees, setting out relatively straightforward accounting rules for recognizing stock option compensation expense. APB Opinion...; Tags: accounting, Benefits, compensation, dividend, FINANCE, financial, Financial Accounting Standards Board, Investment, MD&A, payment, SEC, stock, valuation, volatility; Research articles 2007-06-01
Up to standard on stock options.: Byline: Liga Bauer-Hoy and Kelly Russell Jan 31, 2007 (International Tax Review - ABIX via COMTEX) -- The US Financial Accounting Standards Board has issued Statement of Financial Accounting Standards 123 Revised "Share-Based Payment". The document describes the treatment of stock options in transfer-pricing....; Tags: Benefits, FINANCE, Financial Accounting Standards Board, Investment, payment, stock; Research articles 2007-01-31
CRA International Reports Fourth Quarter and Full Year Fiscal 2006 Financial Results: Q4 Revenue Grows 17 Percent to $86.3 Million and Q4 Operating Income Percentage Improves to Nearly 15 Percent of Revenue BOSTON -- CRA International, Inc. (Nasdaq: CRAI), a worldwide leader in providing economic, financial, and management consulting services, today reported financial results for its fourth quarter and fiscal year...; Tags: accounting, Benefits, Company, compensation, CRA International Inc., FINANCE, financial, Financial Accounting Standards Board, performance, revenue, stock, Taxes; Research articles 2007-01-11

Arrow Electronics' Net Income Advances 59% over Prior Year; EPS Ahead of Consensus: MELVILLE, N.Y. -- Arrow Electronics, Inc. (NYSE:ARW) today reported second quarter 2006 net income of $92.8 million ($.76 per share on both a basic and diluted basis) on sales of $3.44 billion, compared with net income of $58.4 million ($.50 and $.48 per share on a basic and diluted basis,...; Tags: acquisition, amortization, electronics, Financial Accounting Standards Board, investment, SALES, stock, tax; Research articles 2006-07-25
Will accounting reform be bad for sponsors? The effects of pending pension and other postemployment benefit accounting reform on corporate plan sponsors will be numerous and complex, and require analysis instead of a gut reaction. Indeed, a thorough analy: Many believe the pending accounting reform of pensions and other postemployment benefits OPEB will be bad for all corporate plan sponsors, will contribute to a decline in the stock price of sponsors with substantial liabilities and will ultimately increase the number of plans that freeze and...; Tags: accounting, analysis, Benefits, FINANCE, Financial Accounting Standards Board, financials, pension, stock; Research articles 2006-05-01
Arrow Electronics Year-over-Year Net Income Grows 43%; First Quarter EPS 13% Ahead of Consensus: MELVILLE, N.Y. -- Arrow Electronics, Inc. (NYSE:ARW) today reported first quarter 2006 net income of $81.6 million ($.68 and $.66 per share on a basic and diluted basis, respectively) on sales of $3.19 billion, compared with net income of $57.2 million ($.49 and $.47 per share on a basic and...; Tags: acquisition, electronics, FINANCE, financial, Financial Accounting Standards Board, GAAP, indemnification, non-GAAP, SALES, stock, tax; Research articles 2006-04-20
New Accounting Rules Wreak Havoc With Stocks.: M2 PRESSWIRE-18 April 2006-Axcess News: New Accounting Rules Wreak Havoc With StocksC1994-2006 M2 COMMUNICATIONS LTD RDATE:18042006 Reno, NV - New account rules are wreaking havoc with stocks as non-cash item reporting of options, and even potential liabilities, are affecting public companies...; Tags: accounting, FINANCE, financial, Financial Accounting Standards Board, General Motors Corp., Investment, investor, NYSE Euronext, stock; Research articles 2006-04-18
Yamana Reports Mine Operating Earnings of $8.6 Million: TORONTO -- (all figures in US$ unless otherwise stated) Yamana Gold Inc. (TSX:YRI)(AMEX:AUY)(LSEAIM:YAU) reports mine operating earnings of $8.6 million and $4.8 million for the year and quarter ended December 31, 2005, respectively. Highlights - Cash balance of $151.6 million as at December 31, 2005....; Tags: accordance, accounting, acquisition, Annual, Argentine, asset, Brazil, Brazilian, Comp, Company, Construction, construction, copper, Earnings, earnings, equity, feasibility, financial, Financial Accounting Standards Board, financing, foreign-exchange, Gold, income, non-GAAP, Principal, READERS, reserve, revenue, sales, Santa, shareholder, stock, warrant; Research articles 2006-03-21
Yamana Reports Mine Operating Earnings of $8.6 Million.: TORONTO, ONTARIO, Mar 20, 2006 CCNMatthews via COMTEX -- (all figures in US$ unless otherwise stated) Yamana Gold Inc. (TSX:YRI)(AMEX:AUY)(LSEAIM:YAU) reports mine operating earnings of $8.6 million and $4.8 million for the year and quarter ended December 31, 2005, respectively. Highlights...; Tags: accordance, accounting, acquisition, Argentine, asset, Brazil, Company, Construction, construction, copper, Copper, EARNINGS, earnings, equity, financial, Financial Accounting Standards Board, financing, foreign-exchange, Gold, income, Investment, Mineral, non-GAAP, Principal, Readers, Reserve, reserve, revenue, sales, San, stock, warrant; Research articles 2006-03-20
Issues in accounting: SFAS 123®: expensing stock options: Accounting for Stock-Based Compensation (SFAS no. 123, issued in 1995) allowed companies to record the expenses associated with stock options for key employees using either intrinsic or fair value methods of accounting. However, in light of the wide variance of practices and to help U.S. accounting standards conform more to...; Tags: accounting, Benefits, compensation, FINANCE, Financial Accounting Standards Board, Investment, stock; Research articles 2005-11-01
Jefferson Bancshares Announces Quarterly Earnings: MORRISTOWN, Tenn. -- Jefferson Bancshares, Inc. (Nasdaq: JFBI), the holding company for Jefferson Federal Bank, announced net income of $785,000, or $0.12 per diluted share, for the quarter ended September 30, 2005 compared to net income of $952,000, or $0.12 per diluted share, for the quarter ended September 30, 2004....; Tags: allowance, asset, earnings, FINANCE, Financial Accounting Standards Board, income, Readers, stock, Tennessee; Research articles 2005-10-28
Expensing stock options: the rule is final; Or is it? Most companies following new accounting rules since June 15 have begun to expense stock options. But others--including private and smaller public companies--insist the struggle to reject or modify the: It's happening. After a struggle of more than 10 years, Financial Accounting Standard No. 123R is going into effect. Since June 15, certain public companies have been accounting for share-based payment transactions--including employee stock option compensation--as an expense, often against their will and better judgment. ...; Tags: accounting, Benefits, FINANCE, financial, Financial Accounting Standards Board, Investment, stock; Research articles 2005-09-01
Accounting for Stock Options: Update on the Continuing Conflict In December 2004, a decade after bending to Congressional pressure and backing away from requiring the expensing of options on financial statements, FASB issued a revised standard to recognize stock-option compensation as an expense on income statements. Many in Congress may try to...; Tags: accounting, Benefits, FINANCE, Financial Accounting Standards Board, Investment, stock; Research articles 2005-08-01
MODERN RESERVE DISCLOSURE: My brother David is drawing a cartoon that I am looking forward to borrowing. It shows three oil company personnel. One gloomy looking individual says to the others, "It looks like development costs are going to be about twice what we originally expected." Another adds, "And, the oil is heavier...; Tags: accounting, acquisition, FINANCE, Financial Accounting Standards Board, Investment, shareholder, stock; Research articles 2005-07-01
Proposed pension reporting changes could increase plan sponsor woes: Calls to reform and stabilize the pension system are louder than ever - with good reason. But even as employer groups press Congress for relief, they could take take another blow if a pension reporting proposal driven by the Financial Accounting Standards Board moves forward, some experts say. Although...; Tags: asset, Benefits, bond, FINANCE, Financial Accounting Standards Board, Investment, pension, stock; Research articles 2005-06-15
SEC SAB on stock options accounting: The SEC issued a new staff accounting bulletin (SAB 107) at the end of March in an effort to clear up confusion over what accounting methods can be used by companies when valuing stock option grants, which must be reported as expenses beginning in the first fiscal year starting after...; Tags: accounting, Benefits, FINANCE, Financial Accounting Standards Board, Investment, SEC, stock; Research articles 2005-06-01
Accounting Standards Setting: Inconsistencies in Existing GAAP: In October 2002, the Financial Accounting Standards Board FASB issued a proposal to adopt a principlesbased approach to setting accounting standards. FASB's proposal is a reaction to the complexity of the "rules-based" or "cookbook" approach to setting accounting standards. For example, Harvey Pitt, then sec chairman, testified before the U.S....; Tags: accounting, asset, FINANCE, financial, Financial Accounting Standards Board, GAAP, income, inconsistency, Investment, lease, standards, stock; Research articles 2005-05-01
New option expensing rulings spawn new options: to expense or not expense stock options is no longer the question, but new rulings have raised significant compliance questions, while simultaneously adding a new source of financial expense--two often-confl: An 11-year debate finally ended on Dec. 16, 2004. On that date, the Financial Accounting Standards Board FASB issued Statement of Financial Accounting Standards 123 Revised, FAS 123R, mandating that companies expense the fair value of their employee stock options on the face of their income...; Tags: accounting, Companies, compliance, FINANCE, financial, Financial Accounting Standards Board, GAAP, income, Investment, stock, valuation, volatility; Research articles 2005-05-01