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Stock Options: The Accounting Issue and Its Consequences

Description: The Financial Accounting Standards Board (FASB) has issued a long-anticipated rule that stock options must be recognized as an expense on corporation income statements. The previous accounting rule permitted but did not require recognition; corporations that elected to omit the cost of options, as most did, have been able to report higher earnings. This report examines the debate surrounding the issue and discusses the potential consequences.
Date: November 15, 2005
Creator: Lyke, Bob & Shorter, Gary
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Health Care Flexible Spending Accounts

Description: This report describes Health Care Flexible Spending Accounts, the basis for their tax treatment, and data on their use. The report concludes with a brief discussion of recent presidential and legislative proposals affecting FSAs.
Date: February 7, 2005
Creator: Peterson, Chris L. & Lyke, Bob
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Health Savings Accounts

Description: This report provides summary of the principal rules governing HSAs and then compares HSAs to the other types of tax-advantaged accounts mentioned above.
Date: March 23, 2005
Creator: Lyke, Bob; Peterson, Chris & Ranade, Neela
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Health Insurance Portability and Accountability Act (HIPAA) of 1996: Overview and Guidance on Frequently Asked Questions

Description: The Health Insurance Portability and Accountability Act of 1996 guarantees the availability and renewability of health insurance coverage for certain individuals. It permits a limited number of small businesses and self-employment individuals to establish tax-favored medical savings accounts, increases the tax deduction for health insurance for the self-employed, and amends the Internal Revenue Code to treat private long-term care policies the way health insurance policies and health care expen… more
Date: January 24, 2005
Creator: Chaikind, Hinda; Hearne, Jean; Lyke, Bob & Redhead, Stephen
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Budget Reconciliation FY2006: Medicaid, Medicare, and State Children’s Health Insurance Program (SCHIP) Provisions

Description: This report provides information about the Budget Reconciliation FY2006. It proposed changes to Medicaid, Medicare, and State Children’s Health Insurance Program (SCHIP).
Date: December 1, 2005
Creator: Baumrucker, Evelyne P.; Chaikind, Hinda; Grady, April; Hahn, Jim; Hearne, Jean; Lyke, Bob et al.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Budget Reconciliation FY2006: Medicaid, Medicare, and State Children's Health Insurance Program (SCHIP) Provisions

Description: This is one report in the series of reports that discus the Budget Reconciliation- Medicaid, Medicare, and SCHIP Provisions. These are some of the issues discussed in this report: Medicaid Outpatient Prescription Drugs, Long-Term Care under Medicaid, Fraud, Waste, and Abuse, State Financing and Medicaid, Improving the Medicaid and State Children’s Health Insurance Programs, Medicare Advantage, and other Medicare Provisions.
Date: November 2, 2005
Creator: Baumrucker, Evelyne P.; Chaikind, Hinda Ripps; Grady, April; Hahn, Jim; Hearne, Jean P.; Herz, Elicia J. et al.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Budget Reconciliation FY2006: Medicaid, Medicare, and State Children's Health Insurance Program (SCHIP) Provisions

Description: This is one report in the series of reports that discus the Budget Reconciliation- Medicaid, Medicare, and SCHIP Provisions. These are some of the issues discussed in this report: Medicaid Outpatient Prescription Drugs, Long-Term Care under Medicaid, Fraud, Waste, and Abuse, State Financing and Medicaid, Improving the Medicaid and State Children’s Health Insurance Programs, Medicare Advantage, and other Medicare Provisions.
Date: October 31, 2005
Creator: Baumrucker, Evelyne P.; Chaikind, Hinda Ripps; Grady, April; Hahn, Jim; Hearne, Jean P.; Herz, Elicia J. et al.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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