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Detail
ArtikelPlanning for The CAP  
Oleh: Oliver, Joseph R. ; Morris, Roselyn E.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 190 no. 4 (2000), page 38-43.
Topik: PLANNING; planning; CAP
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.11
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelThe vigorous U. S. economy of the last few years, spurred by Internet start - ups and new technology, has seen a record number of initial public offerings (IPO s) and corporate restructurings. As a company goes from private to public, management must be aware of the implications of compensation limits for key executives under IRC section 162(m). With careful planning, companies undergoing an IPO or a spinoff can postpone the cap or structure compensation packages that avoid the limit.
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