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News tagged with „Optional inclusion“

  • 1 News

October 2000

04.10.2000 – ZEW (elu)

Staff Options Impair the Informative Value of Net Income

In accordance with the US-American Generally Accepted Accounting Principles (US-GAAP), employers are not required to state personnel expenditure in full in the balance sheet when remunerating employees with share options. This signifies that the reported net income for the year is higher than is actually the case. read more


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