Public Policy & Regulation

Policy Brief

Timely & True from an Owner's View: Shareholder Value Accounting for Employee Stock Options

This brief summarizes parts of “Debt vs. Equity: Accounting for Claims Contingent on Firms’ Common Stock Performance, with Particular Attention to Employee Compensation Options,” Columbia Business School, CEASA White Paper No. 1, James Ohlson and Stephen Penman.

Policy Brief

Timely & True from an Owner’s View: Shareholder Value Accounting for Performance-Contingent Claims

This brief summarizes parts of “Debt vs. Equity: Accounting for Claims Contingent on Firms’ Common Stock Performance, with Particular Attention to Employee Compensation Options,” Columbia Business School, CEASA White Paper No. 1, James Ohlson and Stephen Penman.

CEASA Comments

Debt vs. Equity? Recent FASB Staff Position

FAS 123R-4: Classification of Options and Similar Instruments Issued as Employee Compensation That Allow for Cash Settlement upon the Occurrence of a Contingent Event

Impact

Comment Letter on the Revised IAS 19 Exposure Draft

Professor Trevor Harris, Co-Director of CEASA, Comments on the Revised IAS 19 Exposure Draft.

Background: The Exposure Draft, which can be found on the IASB website, proposes various changes to accounting for defined benefit pension plans in IAS 19.

Roundtable

Roundtable on Financial Reporting and Analysis of Insurance Companies