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FASB Pursues Improvements to Stock Option Accounting

Tammy Whitehouse | October 14, 2014

The accounting for stock options and other forms of share-based payments is up for a refresh as the Financial Accounting Standards Board begins work on some targeted improvements.

FASB added a project to its agenda to improve the accounting for share-based payments that a company makes to its employees in five specific areas. The board is looking for some improvements that will reduce the complexity and simplify the accounting as part of its broader simplification initiative. And depending on the outcome of some early stage research, changes could be in the wind for the accounting around share-based payments made to non-employees as well.

FASB heard from Financial Accounting Foundation post-implementation review that the share-based payment standard adopted in 2004 under heavy criticism generally works as intended, but is difficult...

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