Htm 2003 01 17 financial executives international

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Unformatted text preview: (2002). Accounting for Stock-Based Compensation - Transition and Disclosure. IASB Exposure Draft 2 (2002). Share-Based Payment. Invitation to Comment (2002). Accounting for Stock-Based Compensation: A Comparison of FASB Statement No.123, Accounting for Stock-Based Compensation and Its Related Interpretations, and IASB Proposed IFRS ShareBased Payment. Electronic Sources: Anheuser-Busch http://anheuser-busch.com, 2003-02-05 BankAmerica Corporation http:// www.bankofamerica.com/investor/, 2003-02-11 Barclays Bank http://www.barclays.com, 2003-02-13 British Bankers' Association http:www.bba.org.uk/public, 2003-02-24 The Biotechnology Industry Organization http://www.bio.org/tax/letters/20030131.asp, 2003-01-29 http://www.bradley.bradley.edu, 2003-01-13 The Boston Security Analysts Society http:// www.bsas.org, 2003-02-10 The Coca-Cola Company http://www.coca-cola.com, 2003-01-30 96 http:// www2.coca-cola.com, 2003-02-02 Credit-Suisse Group http://www.credit-suisse.com, 2003-02-08 DaimlerChrysler http://www.daimlerchrysler.com, 2003-02-13 http://www.e-analytics.com/optbasic, 2003-01-13 http://www.ei.com/publications/2001/winter1, 2003-01-13 Ericsson http://www.ericsson.com, 2003-02-08 The Swedish Institute of Authorized Public Accountants (FAR) http://www.far.se, 2003-02-16 Financial Accounting Standards Board http://www.fasb.org, 2002-11-26 http://www.fasb.org/news/nr073102, 2002-12-04 http://www.fasb.org/news/nr100402, 2002-12-04 http://www.fasb.org/news/nr123102.shtml, 2003-01-03 Foundation for Enterprise Development and Beyster Institute for Entrepreneurial Employee Ownership http://www.fed.org/onlinemag/sep02/trends.htm, 2003-01-17 Financial Executives International http://www.fei.org, 2002-12-19 http://www.fei.org/advocacy/download/ StockOptionAccountingOnePager.pdf, 2003-01-10 http://www.fei.org/download/FEI_IMA_FAS123.pdf, 2003-01-12 http://www.fei.org/download/2002pr16.pdf, 2003-02-24 http://www.fei.org/advocacy/download/StockOptions-whitepaper.pdf, 2003-0311 http://www.fwcook.com, 2003-01-25 http://www.gasb.org/dueprocess-cl, 2003-02-25 Association of German Banks http://www.german-banks.com, 2003-02-24 97 http://www.house.gov/stark/documents/107th/stockoptions, 2003-01-31 http://www.ici.org/fasb_streamline_com, 2003-02-25 International Organisation Of Securities Commissions http://www.iosco.org, 2002-12-17 Intel Corporation http:// www.intel.com/intel/annual01/about.htm, 2003-02-10 International Accounting Standards Board http://www.iasb.co.uk, 2002-12-08 http://www.iasc.org.uk, 2003-01-16 http://www.iasb.org.uk/cmt/001.asp, 2003-03-11 The Investment Company Institute http:// www.ici.org/about_ici.html, 2003-02-11 http://www.ici.org/02_fasb_stock_option.html, 2003-02-11 http://www.ivolatility.com/news, 2003-01-13 J.P. Morgan Chase & Co. http://www.jpmorganchase.com, 2003-02-05 http://www.jpmorganchase.com/cm/cs?pagename=Chase/Href&urlname=jpmc/ about/history, 2003-02-10 LTV Steel Corporation http:// www.ltvsteel.com, 2003-02-05 http://www.mdwoptions.com/volatility, 2003-01-13 Microsoft Corporation http://www.microsoft.com/msft/ar, 2003-01-26 Merrill Lynch & Co., Inc. http://www.ml.com/about_ml.htm, 2003-02-15 The National Center of Employee Ownership http:// www.nceo.org, 2002-12-06 http://www.nceo.org/library/optionreport.html, 2002-12-06 98 Nokia http://www.nokia.com, 2003-02-13 http://www.nysscpa.org/cpajournal/2001/0500/features, 2002-12-07 http://www.online.wsj.com/article, 2002-12-07 http://www.online.wsj.com/article/0SB102686178947884200.html, 2002-07-17 http://www.online.wsj.com/article_print, 2002-09-06 Oracle System Corporation http:// www.oracle.com, 2003-02-10 http://www.orgs.comm.virginia.edu/mii/education/Fundamentals, 2002-12-07 Shell http://www.shell.com, 2003-02-12 The Software and Information Industry Association http://www.siia.net, 2003-02-05 SunTrust Banks, Inc. http://suntrust.com, 2003-02-08 UBS Warburg Equity Research http://www.ubswarburg.com, 2003-02-05 Comment Letters on FASB Statement No. 123 “Accounting for StockBased Compensation” (Available from FASB, Norwalk, CT) Letter of Comment No. 693, (1994), Arthur Andersen & Co., Coopers & Lybrand. Letter of Comment, Deloitte & Touche, Ernst & Young, KPMG Peat Marwick, Price Waterhouse. Letter of Comment No. 80, (1993), The Boston Security Analysts Society. Letter of Comment No. 569, (1993), The Coca-Cola Company. Letter of Comment No. 612, (1994), The Chase Manhattan Corporation. Letter of Comment No. 57, (1993), Merrill Lynch & Co., Inc. Letter of Comment No. 463, (1994), Oracle System Corporation. Letter of Comment No. 263, (1993), LTV Steel Corporation. Letter of Comment No. 583, (1994), Intel Corporation. Letter of Comment No. 573, (1994), JPMorgan. 99 Letter of Comment No. 297, (1993), BankAmerica Corporation. Comment Letters on FASB Statement No. 148 "Accounting for StockBased Compensation - Transition and Disclosure"(Available from FASB, Norwalk, CT) Letter of Comment No. 16, (2002), SunTrust Banks, Inc. Letter of Comment No. 20, (2002), Anheuser-Busch. Letter of Comment No. 31, (2002), Accounting and Valuation Group of UBS Warburg Equity Research. Letter of Comment No. 36, (2002), The Coca-Cola Company. Letter of Comment No. 40, (2002), Microsoft Corporation. Letter of Comment No. 41, (2002), The Software and Information Industry Association. Letter of Comment No. 44, (2002), Credit Suisse Group. Letter of Comment No. 52, (2002), Merrill Lynch & Co., Inc. Letter of Comment No. 63, (2002), J.P. Morgan Chase & Co. Comment Letters on IASB Discussion Paper on Share-Based Payments (Available from IASB, London) Letter of Comment No. 4, (2000), The Swedish Institute of Authorized Public Accountants (FAR). Letter of Comment No. 16, (2000), The Shell Petroleum Company. Letter of Comment No. 18, (2000), Merrill Lynch & Co., Inc. Letter of Comment No. 21, (2000), British Bankers' Association. Letter of Comment No. 22, (2000), Barclays Bank. Letter of Comment No. 28, (2001), European Commission. Letter of Comment No. 36, (2001), Ericsson. Letter of Comment No. 56, (2001), Nokia. Letter of Comment No. 64, (2001), DaimlerChrysler. Letter of Comment No. 145, (2001), The Association of German Banks. Comment Letters on Invitation to Comment “Accounting for Stock-Based Compensation: A Comparison of FASB Statement No.123, Accounting for Stock-Based Compensation and Its Related Interpretations, and IASB Proposed IFRS Share-Based Payment” (Available from FASB, Norwalk, CT) The Investment Company Institute The Biotechnology Industry Organization 100 The Committee on Corporate Reporting of Financial Executives International and the Financial Reporting Committee of the Institute of Management Accountants 101...
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