The Effect of Expensing Employee Bonuses on Stock Bonuses System

碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 99 === Statement of Financial Accounting Standard (SFAS) No.39 “Accounting Standard of Stock-based Compensation” is promulgated on January 1, 2008. SFAS No.39 treats employee compensation as expenses, not a reduction of retained earnings. In addition, stock-based em...

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Bibliographic Details
Main Authors: Chio Pai,Chen, 陳秋白
Other Authors: Wen Chih,Lee
Format: Others
Language:zh-TW
Published: 2011
Online Access:http://ndltd.ncl.edu.tw/handle/61307166432376909260