{
  "id": "RS21392",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RS21392",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc822615/",
      "id": "RS21392_2005Nov15",
      "date": "2005-11-15",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Stock Options: The Accounting Issue and Its Consequences",
      "summary": "The Financial Accounting Standards Board (FASB) has issued a long-anticipated rule that stock options must be recognized as an expense on corporation income statements. The previous accounting rule permitted but did not require recognition; corporations that elected to omit the cost of options, as most did, have been able to report higher earnings. This report examines the debate surrounding the issue and discusses the potential consequences.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20051115_RS21392_a92cfc9a8c81c4cab18899059bc91a7f3c51e52f.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20051115_RS21392_a92cfc9a8c81c4cab18899059bc91a7f3c51e52f.html",
          "source": "pymupdf"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Employee stock options",
          "name": "Employee stock options"
        },
        {
          "source": "LIV",
          "id": "Finance",
          "name": "Finance"
        },
        {
          "source": "LIV",
          "id": "Accounting",
          "name": "Accounting"
        }
      ]
    }
  ],
  "topics": [
    "Domestic Social Policy",
    "Economic Policy",
    "Legislative Process"
  ]
}