Influence of Stock Compensation on Firm's Performance：Statement Presentation of Par value and Fair Value
碩士 === 國立成功大學 === 財務金融研究所 === 98 === The FASB has converged SFAS 123R with IFRS No.2, which simultaneously defines that the value of stock compensation is an expense under fair value method that must be recognized in the current statement of operations. However, under the fair value method, volatili...
| Main Authors: | , |
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| Format: | Others |
| Language: | en_US |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/05255655779628445347 |