你是否以为会计是枯燥呆板的?经过去年上演的一场针对如何对并购中商誉(goodwill)进行会计处理的高度公开的辩论后,华盛顿的立法人和企业的说客们又蜂拥而来,针对另一项看似不可思议的会计规则——员工的股票期权是否应被视为费用而旗帜鲜明地互相攻击对方。一批重量级人物其中包括资深投资人沃伦·巴菲特(Warren Buffett)、乔治·布什总统、联储主席格林斯潘都加入到对这项现有 Do you think accounting is boring? After a highly public debate last year on how to handle accounting for goodwill in mergers and acquisitions, lawmakers and business lobbyists in Washington flocked in again, Another seemingly inconceivable accounting rule - whether employee stock options should be seen as costly and striking each other in a clear-cut manner. A group of heavyweights, including senior investors Warren Buffett, President George W. Bush and Federal Reserve Chairman Alan Greenspan,