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Accounting for variable stock options |
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| Authors: | Ronald A. Milne Glenn A. Vent Reuben Neumann |
| Affiliation: | 1. Ai Manufacturing Solutions, 1 Sandover House, 124 Spa Road, London SE16 3FD, United Kingdom;2. Advanced Steel Research Centre, University of Warwick, CV4 7AL, United Kingdom;3. Mechanical Engineering, University College London, Torrington Place, London WC1E 7JE, United Kingdom;4. George S. Ansell Department of Metallurgical and Materials Engineering, Colorado School of Mines, Golden, CO 80401, USA |
| Abstract: | A survey of nine accounting textbooks reveals that only three include the correct procedures for accounting for Variable Stock Option Plans as set forth in FASB Interpretation 28. Two books incorrectly teach the method used for changes in accounting estimates required by APB Opinion 20, and four do not address this unique exception to APB Opinion 20. This last group functionally allows the user to believe that the general rule outlined in APB Opinion 20 applies. |
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