INTERMEDIATE ACCOUNTING
INTERMEDIATE ACCOUNTING
1st Edition
ISBN: 9781264920532
Author: SPICELAND
Publisher: MCG
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Chapter 19, Problem 19.27E

FASB codification research

• LO19–2

The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted

accounting principles.

Required:

1. Obtain the relevant authoritative literature on stock compensation using the FASB Accounting Standards Codification at the FASB website (www.fasb.org). What is the specific citation that describes the information that companies must disclose about the exercise prices for their stock option plans?

2. List the disclosure requirements.

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