Abstract
A survey of nine accounting textbooks reveals that only three include the correct procedures for accounting for Variable Stock Option Plans as set forth in FASB Interpretation 28. Two books incorrectly teach the method used for changes in accounting estimates required by APB Opinion 20, and four do not address this unique exception to APB Opinion 20. This last group functionally allows the user to believe that the general rule outlined in APB Opinion 20 applies.
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