This preview shows pages 1–2. Sign up to view the full content.
This preview has intentionally blurred sections. Sign up to view the full version.View Full Document
Unformatted text preview: • Should go on balance sheet • How do you estimate? • (Retirement health care trickier.) Pension Liabilities • NY Times article • FASB (Financial Accounting Standards Board) – Rules for adding pension liabilities to balance sheets • For Ford and GM, book value goes negative after adding this Stock Options • Payments to employees • Option to purchase stock at a fixed price • Technically, like a wage : labor compensation • Should be on income statement, but how do you value this?...
View Full Document
This note was uploaded on 01/02/2012 for the course FINANCE 347 taught by Professor Bayou during the Fall '11 term at NYU.
- Fall '11