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Recent Coverage Of Stock Option Expensing, FAS 123(R)

Below is some of the most recent Compliance Week coverage on related to the stock-option expensing; specifically, FASB's Statement 123(R), Accounting for Stock-Based Compensation. Includes related guidance on fair-value accounting and grant-date communication issues. Also refer to Compliance Week's extensive compensation data resources, including a searchable database of Compensation Discussion & Analysis (CD&A) disclosures, and a database of material compensatory contracts as required by the SEC's new 8-K rules.

Tax Rules Work; Stock Option Expensing Up for Review

November 20, 2013

Rules governing how to account for income taxes are generally working as intended, although they do little to cut through the complexity of tax compliance, says the Financial Accounting Foundation following a recent post-implementation review. It also found that the standard had no significant effect on operating or financial reporting practices. Focus now turns to a planned review of stock option expensing.
 

FAF Chooses Stock Option Expensing for Next Review

August 21, 2013

The Financial Accounting Foundation has decided to take a deep dive into the accounting rules for stock-option expensing, to see whether they are accomplishing the objectives set out by the Financial Accounting Standards Board when it adopted the controversial standard in 2004. FAF is currently working on a review of accounting rules for fair-value measurements and plans to issue the results later this year or early next year. More inside.
 

Top Option Grants, Stock Awards for September

October 12, 2010

Compliance Week’s monthly ranking of equity compensation awards, for the month of September.
 

Top Option Grants, Stock Awards for August

September 14, 2010

Compliance Week’s monthly ranking of equity compensation awards, for the month of August.
 

Top Option Grants, Stock Awards for July

August 17, 2010

Top Option Grants, Stock Awards for July
 

Report Scolds Companies on Option Mega-Grants

August 03, 2010

Corporate America took advantage of the stock market meltdown 18 months ago to shower executives with new and often larger grants of stock options, which now has led to multiple CEOs sitting on huge “mega-grants” worth tens of millions thanks to the ensuing stock market recovery.
 

Audit Committee Checklist: Financial Reporting

July 27, 2010

The risks around financial reporting have never been more real for audit committees. Increasing pressure from regulators and economic events, combined with massive changes in accounting rules looming on the horizon, should be worrying audit committees like never before.
 

Top Option Grants, Stock Awards for June

July 13, 2010

Top Option Grants, Stock Awards for June
 

Top Option Grants, Stock Awards for May

June 15, 2010

Top Option Grants, Stock Awards for May
 

Top Option Grants, Stock Awards in April

May 18, 2010

Top Option Grants, Stock Awards in April
 

Top Option Grants, Stock Awards in March

April 13, 2010

Top Option Grants, Stock Awards in March
 

Top Option Grants, Stock Awards in February

March 16, 2010

Top Option Grants, Stock Awards in February
 

Top Option Grants, Stock Awards in January

February 17, 2010

Top Option Grants, Stock Awards in January
 

Top Option Grants, Stock Awards in December

January 20, 2010

Top Option Grants, Stock Awards in December
 

Top Option Grants, Stock Awards in November

December 15, 2009

Top Option Grants, Stock Awards in November
 

Top Option Grants, Stock Awards in October

November 17, 2009

Top Option Grants, Stock Awards in October
 

Conducting Ethical Corporate Investigations

October 27, 2009

Anyone looking for a step-by-step approach to conducting lawful corporate investigations can steal some ideas from the Association of Corporate Counsel.
 

Top Option Grants, Stock Awards in Sept.

October 13, 2009

Top Option Grants, Stock Awards in Sept.
 

Top Option Grants, Stock Awards in August

September 15, 2009

Top Option Grants, Stock Awards in August
 

Top Option Grants, Stock Awards in July

August 18, 2009

Top Option Grants, Stock Awards in July
 

Hints That Lease Accounting Reform Will Hurt

July 28, 2009

A final rule on accounting for leases is still several years in the future, but financial executives should brace themselves now for a new approach that will probably bring a rush of assets and liabilities onto the corporate balance sheet.
 

Top Option Grants, Stock Awards in June

July 14, 2009

Top Option Grants, Stock Awards in June
 

Top Option Grants, Stock Awards in May

June 16, 2009

Top Option Grants, Stock Awards in May
 

Top Option Grants, Stock Awards in April

May 12, 2009

Top Option Grants, Stock Awards in April
 

Top Option Grants, Stock Awards in Feb.

March 17, 2009

Top Option Grants, Stock Awards in Feb.
 

Companies Awash in Underwater Stock Options

February 24, 2009

Companies with deeply underwater stock options held by employees at various levels are starting to struggle for lifelines, triggering an unprecedented magnitude of reporting and compliance issues.
 

Top Option Grants, Stock Awards in Jan.

February 18, 2009

Top Option Grants, Stock Awards in Jan.
 

Corporate Governance Predictions, Then and Now

February 10, 2009

Ah, yes, the siren song of 2009 and the theme of the Obama administration: Change.
 

Study Documents LIFO Pain Under IFRS

January 13, 2009

Adopting International Financial Reporting Standards could have profound—that means costly—implications for how inventory values affect corporate tax bills, according to a new study.
 

Top Option Grants, Stock Awards in Dec.

January 13, 2009

Top Option Grants, Stock Awards in Dec.
 

Accounting’s Role in the Market Bailout

November 25, 2008

Some of my friends and relatives ask me who to blame for their 401(k) losses, the $700 billion bailout, and the fact that they can’t refinance their mortgage.
 

Concerns on Comparability for IFRS Statements

November 18, 2008

Comparability is vital to the folks who use financial statements to make investment decisions—but those people may be forced to lower their expectations when U.S. companies ultimately adopt international accounting rules.
 

Case Studies: When the SEC Comes Knocking

November 04, 2008

It’s a narrative compliance executives hear all too often: A company becomes the center of a Securities and Exchange Commission probe. The stock price then tanks, the press goes on a feeding frenzy, and senior management is left to pick up the pieces.
 

Top Option Grants, Stock Awards in Sept.

October 14, 2008

Top Option Grants, Stock Awards in Sept.
 

Top Option Grants, Stock Awards in August

September 16, 2008

Top Option Grants, Stock Awards in August
 

Top Option Grants, Stock Awards in July

August 19, 2008

Top Option Grants, Stock Awards in July
 

Preferred Stock; Rethinking M&A; More

June 24, 2008

Brace for bigger liabilities on the balance sheet and a larger ratio of liabilities to equity if the Financial Accounting Standards Board stays the course in redefining preferred stock as a liability.
 

How Merger Rules May Nick Earnings; More

June 03, 2008

New accounting rules forcing companies to capitalize research costs will boost net income and total assets at the time of a business acquisition but then pinch future income, especially for companies in research-intensive sectors, according to a recent study.
 

Conflicting Views on Pay Consultant Conflicts

May 28, 2008

Chief executives and their boards have been on the hot seat for quite a while over soaring levels of executive compensation. Now, thanks to details emerging this spring from corporate proxy statements, they have more company: the compensation consultants who help design those pay plans.
 

ESOARS in Flux; FAS 157 Tempest; PCAOB

May 13, 2008

An innovative but fledgling security meant to establish market values for employee stock options may have hit a critical speed bump on the road to viability.
 

The New Accounting for M&A Deals

January 29, 2008

Accounting purists shiver at the notion that a new accounting rule would drive new behavior … but they acknowledge it often does. Now new rules for mergers and acquisitions are likely to have some far-reaching consequences for what such deals cost and how they get done.
 

Getting Started on Internal Controls for Equity Pay

January 15, 2008

The governance spotlight shines pretty brightly on companies’ stock option granting practices these days, so it’s little surprise that internal controls around equity compensation have emerged as a focus for public companies.
 

XBRL Tool Studies CEO Compensation; More

January 08, 2008

The Securities and Exchange Commission has launched an online tool that lets investors quickly and easily compare compensation packages for executives at some of the largest companies in the United States, in yet another effort to demonstrate the usefulness of XBRL.
 

More Financial Reporting Tips From SEC Staff

January 02, 2008

As companies close the books and prepare for their annual audits, the staff of the Securities and Exchange Commissions offered a number of reporting and disclosure tips for public companies at the recent American Institute of Certified Public Accountants conference on regulatory developments.
 

ISS Voting Policies; Rule 144; CEO Star Power

December 04, 2007

In a sure sign that shareholder “say on pay” proposals and other executive compensation issues will again be the big battlegrounds for the 2008 proxy season, the proxy advisory unit of RiskMetrics has updated several of its compensation-related policies—and, notably, adopted a set of five principles to explain when the influential firm will recommend “no” votes on pay packages.
 

Options Continue Decline, Performance-Based Plans Climb

November 06, 2007

Amid concerns over dilution, compensation expenses, and executive pay practices in general, companies continue to tighten their equity belts and to shift the mix of stock vehicles they dole out to employees, a study of the nation’s largest companies shows.
 

ESOARS Approved; GAAP Overhaul; More

October 30, 2007

The Securities and Exchange Commission has given its blessing to Zions Bancorp’s idea of using a stock option-based security to determine the expense of stock option grants.
 

Auditor Liability Bonds; Fair Value Help; More

October 10, 2007

A George Washington University law professor has proposed a market-based method for easing jitters over auditor liability: issue bonds tied to the risk of an audit failure.
 

The Perils and Risks of Cross-Border Mergers

September 18, 2007

One might assume that because Europe is so similar to the United States in so many ways, compliance issues would not be too difficult in a trans-Atlantic corporate merger. That assumption would cost you dearly.
 

Options Expensing Takes Bigger Bite Overseas

August 28, 2007

American companies are curbing both the frequency and size of equity compensation given to executives employed outside the United States, an effort to hold the line on compensation costs and share dilution that abandons the once-common practice of exporting U.S.-sized option awards around the globe.
 
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