Clarke, Dean and Oliver. 2003. Corporate Collapse. Cambridge University Press. FASB Issues Exposure Draft on Accounting for Stock Options, Amends Transition and Disclosure Provisions, 2002, 1-3. October 4, 2002. FASB. Available: http://www.fasb.org/ news/
Consolidation of Financial Statement Analysis
FASB Issues Exposure Draft on Accounting for Stock Options, Amends Transition and Disclosure Provisions, 2002, 1-3. (October 4, 2002). November 23, 2002. [Online]. Available: http://www.fasb.org/news/nr100402.shtml.
Trends in Expensing Stock Options
McCarthy, Elizabeth. 1992. FASB: Stock Compensation, Hedging, and Other Matters, Journal of Corporate Accounting and Finance, Summer pp. 497-503.
FASB Section 115
Swieringa, Robert J. 1996. FASB in My Rear View Mirror. Johnson School of Management, Cornell University, April 22.
FASB Section 115
Sachdev, Ameet. "FASB Closer to Requiring Stock Options Be Counted as Business Expense." Chicago Tribune Business News. (April 1, 2004).
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