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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2011
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Online Access: | http://ndltd.ncl.edu.tw/handle/61307166432376909260 |