The impact of FRS 102 on profit and loss statement.
Ng, Chiu Hwa.
Teo, Hui Wen.
Date of Issue2006
College of Business (Nanyang Business School)
In this study, we compared the accounting treatment in the United States and Singapore, and the respective arguments for expensing and not expensing ESOs.
Final Year Project (FYP)
Nanyang Technological University