Response to the FASB Exposure Draft "Accounting for Stock-based Compensation"
美国会计协会财务会计准则委员会回应FASB征求意见稿，支持将股票薪酬确认为财务报表中的薪酬费用，并同意征求意见稿中所有十项议题的观点。
Abstract This article focuses on the response of the American Accounting Association's Financial Accounting Standards Committee on accounting for Stock-based Compensation. The Committee strongly supports the Financial Accounting Standards Board's conclusions that stock-based compensation be recognized in financial statements as compensation expense. The Committee agreed with the FASB's views on all ten issues raised in the Exposure Draft. In the Senate testimony, the Committee reiterated its strong belief that stock-based compensation should be recognized in financial statements as compensation expense. It also acknowledged that appropriateness of recognizing an expense for stock-based compensation is only one of the issues raised by the legislation currently being considered. The Committee believes strongly that stock options and other forms of stock-based awards to employees represent compensation and should be recognized as such. Such awards differ from other types of compensation only in form, not in substance.