5Accounting Principle Board (APB). 1972. Accounting for Stock Issued to Employees. Option No. 25
6Donald F. and Shelly Jr.. 1997. Incentive Stock Options and IRS. American Printer, March
7Financial Accounting Standards Board (FASB). 1995. Statement of Financial Accounting Standards No. 123 (SFAS No. 123). Accounting for Stock-Based Compensation
8Financial Accounting Standards Board. 1999. Financial Accounting Series Exposure Draft. Accounting for Certain Transactions Involving Stock Compensation - - - An interpretation of APB Opinion No. 25
9Frank Kelly. 1994. The physics of change (Financial Accounting Standards Board's proposed stock - based executive compensation Scheme) (Storm Brews Over Stock-Based Compensation Rule). Business Credit, June
10Grant, C. Terry and Ciccotello, Conard S.. 2002. The Stock Options Accounting Subterfuge, Strategic Finance, April
