![]() ![]() Also note that the parenthetical citation falls outside the closing period. Note the consistent indentation and the paragraph break inside the quote. The FASB agreed with this assessment in their exposure draft on stock based compensation, noting that nonrecognition of employee stock option costs produces financial statements that are neither credible nor representationally faithful. ![]() Given the similarities between stock based compensation and defined benefit pension costs, an expense should be recognized for employee stock options just as pension costs are recognized for defined benefit pension plans. While it is true these estimates generate uncertainties about value and the costs to be recognized, cost recognition should be the fundamental objective and information based on estimates can be useful just as it is with defined benefit pension plans. Martin and Duchac (1997) reiterate the problems with stock-based compensation and accounting issues: The previewing sentence tells the reader what to look for in the quotes (and helps the reader change gears from you to another author). Long quotes are 40 words or longer and should be single-spaced even in double-spaced papers. There are more extensive bibliographic guidelines at For long quotes, use a previewing sentence and a parenthetical citation The above is just one example of citing online sources. Retrieved on Augfrom (insert full web address here) (January 13, 1997) “Can Fisher Focus Kodak?” Fortune. Retrieved on: Date from Full Web Address, starting with Grant, Linda. (Date of Internet Publication-could be more than a year) “Document Title.” Title of Publication. (The retrieval code usually consists of a long string of unintelligible letters and numbers following the end point “htm” or “html.” Remove everything that occurs after that point to shorten.)Īuthor. Very long URLs, such as those that occur when using an online database, can be shortened by removing the retrieval code. Note that you should not break the Internet address of the link, even if it requires its own line. If you’re referencing an online periodical, you should follow the periodical format with the addition of the retrieval statement. The format for online versions of print publications should basically follow the same format as above, meaning if you’re referencing an online book, you should follow the book format with the addition of the retrieval statement. You include this in a retrieval statement. Part-time Business Analytics Master's & Certificateīecause web sources are time-sensitive, meaning that web content can change day by day, it is important to include the day of retrieval and the URL from which you quoted the material. ![]()
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |