Deloitte
Accounting Research Tool
...
Appropriate Application of the Stock Option Accounting Literature

Letter from Chief Accountant to Lawrence Salva, Chairman, Committee on Corporate Reporting, Financial Executives International and Sam Ranzilla, Chairman, Center for Public Company Audit Firms, American Institute of Certified Public Accountants, Concerning Accounting for Stock Options in the Historical Financial Statements of Public Companies

Letter from Chief Accountant to Lawrence Salva, Chairman, Committee on Corporate Reporting, Financial Executives International and Sam Ranzilla, Chairman, Center for Public Company Audit Firms, American Institute of Certified Public Accountants, Concerning Accounting for Stock Options in the Historical Financial Statements of Public Companies

Mr. Lawrence Salva, Chairman