The impact of FRS 102 on profit and loss statement.

• Main Authors: Hu, Huiping., Ng, Chiu Hwa., Teo, Hui Wen.
• Other Authors: Ng, Eng Juan
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Reporting
• Online Access: http://hdl.handle.net/10356/10170
• Institution: Nanyang Technological University

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