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APB Opinion No. 25

Accounting Principles Board Opinion No. 25.

Issued by the Accounting Principles Board (the forerunner of the Financial Accounting Standards Board), this is the authoritative guidance on the accounting for stock options in the United States prior to 1995, when SFAS No. 123 was issued.

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Steven Huddart
Smeal College of Business, Penn State University, University Park, PA 16802-3603 USA
(814) 865-3271
(814) 863-8393 fax
huddart@psu.edu
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