Accounting Measurement

Accounting Measurement

A unit of accounting. Very often, an accounting measurement is a unit of money. For example, if a company records its sales for a month as $25,000, its accounting measurement is U.S. dollars. However, an accounting measurement may also be a non-monetary unit, such as hours worked or jobs created.
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As a result of the voluntary investigation, and as previously announced by Citrix, Citrix intends to restate its previously issued financial statements and reports thereon for the fiscal years 2004 and 2005 and for the interim quarterly periods for 2005 and 2006 to reflect the additional non-cash stock-based compensation expense and related tax effects that should have been recorded with respect to stock option grants whose accounting measurement dates are being revised.
Questions have arisen as to whether the appropriate accounting measurement dates for certain employee stock option grants between 1999 and 2002 were selected.
As a result of the voluntary review, and as previously announced by the Company, the Company intends to restate its previously issued financial statements and reports thereon for the fiscal years 2004 and 2005 and for the interim quarterly periods for 2005 and 2006 to reflect the additional non-cash stock-based compensation expense and related tax effects that should have been recorded with respect to stock option grants whose accounting measurement dates are being revised.
As previously announced, the Company submitted a pre-clearance letter to the Office of the Chief Accountant (the OCA) of the Securities and Exchange Commission seeking guidance from the OCA on the Company's determination of accounting measurement dates for certain stock options granted between December 1999 and June 30, 2006.
Therefore, REITs opting to report equity investments at fair value could experience a widening gap between borrowing capacity before and after the change in accounting measurement from 'at equity' to fair value.
Based on the historical process deficiencies, the Company has concluded that it will be required to adjust the accounting measurement dates for certain of its stock option grants in accordance with the earliest evidence that the recipient of the grant as well as the number of shares subject to such award were set with finality.
The Company believes that these charges, resulting from the differences in accounting measurement dates, will not have an impact on its historical revenues, cash position or non-stock option related operating expenses, nor does the Company believe it will have a material impact on the operations of the Company going forward.
After analysis of applicable accounting requirements, it was concluded that correction was required for the accounting measurement dates of certain stock options granted or modified primarily during fiscal years 1996 through 2003, which roughly corresponds to calendar years 1995 through 2002.
Jabil's review of its historical stock option practices confirmed that in almost all instances Jabil used the date on which committees of its Board of Directors met or acted to consider long-term compensation grants for purposes of determining both stock option exercise prices and the accounting measurement dates for purposes of calculating stock-related compensation charges.
These non-cash charges not previously recorded in the Company's financial statements during the applicable periods are primarily the result of instances where the Company has determined the actual accounting measurement dates for certain past stock option grants differed from the measurement dates previously used in accounting for such grants pursuant to the requirements of Accounting Principles Board Opinion No.
GarciAaAaAeA introduces accounting students and researchers to two of t most important publications during the golden age of a priori research in accounting that preceded the turn to capital market research in North America: Richard Mattessich's Accounting and Analytical Methods (1964) and Yuji Ijiri's Theory of Accounting Measurement (1975).
After describing how basic business activities are reflected in financial statements, this textbook introduces the principles of financial accounting measurement, the classification of assets, the components of a company?
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