 Compensation for services that a corporation receives as consideration for stock issued through employee stock option, purchase, and award plans should be measured by the quoted market price of the stock at the measurement date less the amount, if any,...  Stealth Compensation of Corporate Executives: Federal Treatment of Stock ... - Page 152by United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Oversight of Government Management - 1992 - 190 pagesFull view - About this book
 | 1987 - 532 pages
...before that time. The Board believes that the compensation cost of stock or stock option plans should be measured by the quoted market price of the stock at...amount, if any, that the employee is required to pay. Further, the measurement date for both stock awards and stock option plans should be the first date... | |
 | Peter T. Chingos - 2002 - 417 pages
...The intrinsic value of an equity award is equal to the spread between the market value of the stock less the amount, if any, that the employee is required to pay. For most employee stock options, the intrinsic value at the date of grant is zero, resulting in no... | |
 | D. R. Carmichael, Paul H. Rosenfield - 2003 - 842 pages
...as consideration for stock issued through employee stock option, purchase, and award plans should be measured by the quoted market price of the stock at...amount, if any, that the employee is required to pay. ... If a quoted market price is unavailable, the best estimate of the market value of the stock should... | |
 | 1988 - 532 pages
...EX/arcJ k>e]]frv»s that the compensation <y/st of stock or stock option %houJd be measured by the market price of the stock at the measurement date...amount, if any, that the employee is required to pay. Further, the measurement date for both stock awards and xtock option plans should be the first date... | |
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