The impact of FRS 102 on profit and loss statement.

In this study, we compared the accounting treatment in the United States and Singapore, and the respective arguments for expensing and not expensing ESOs.

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Bibliographic Details
Main Authors: Hu, Huiping., Ng, Chiu Hwa., Teo, Hui Wen.
Other Authors: Ng, Eng Juan
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/10170
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Institution: Nanyang Technological University
Description
Summary:In this study, we compared the accounting treatment in the United States and Singapore, and the respective arguments for expensing and not expensing ESOs.