New guidelines approved by the U.S. Sentencing Commission have created tough new training standards for companies that hope to demonstrate to regulators that they have an “effective” compliance program. The revised guidelines, proposed by an advisory group last year, made 10 modifications to the original 1991 document, which created a sentencing credit for organizations that […]
Stern Michael
Posted inFrom the Archive
Lattice vs. Black-Scholes: Key Differences And Issues
FASB’s proposal, which will require companies to expense stock option compensation, contains more than just a hint of preference for a certain type of model to estimate the fair value of options. According to the issuance by FASB, there are several valuation techniques that can be used to accurately determine the fair value of employee […]
