@article{187475, note = {Distributed to some depository libraries in microfiche.}, url = {http://library.usi.edu/record/187475}, title = {Employee stock options : hearing before the Subcommittee on Securities of the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Third Congress, first session, on the proposal by the Financial Accounting Standards Board (FASB) exposure draft, "Accounting for stock-based compensation," to require companies to record a charge to their earnings upon the grant of an employee stock option, October 21, 1993.}, publisher = {U.S. G.P.O. :}, recid = {187475}, pages = {iv, 196 p. :}, address = {Washington :}, year = {1994}, }