Are you in compliance?

Don't miss out! Sign up today for our weekly newsletters and stay abreast of important GRC-related information and news.


Status message

Start your free, no obligation 5-day trial to continue exploring with full access.

Stock Option Expensing Works, but Private Companies Struggle, Review Says

Tammy Whitehouse | August 19, 2014

The accounting standard requiring the expensing of stock options generally works as intended, although it’s a difficult rule for nonpublic companies to follow, according to a recent review by the Financial Accounting Foundation.

Golden-russ-0814The Financial Accounting Standards Board doesn’t plan to take up any rulemaking activity following the FAF review of Financial Accounting Statement No. 123R: Share-Based Payment, said FASB Chairman Russell Golden in his response to the review. Adopted in 2004 under a torrent...

Read this single article for $49, or click the subscribe button below to review subscription options.

Enjoy unlimited access to thousands of articles, browse five years of digital magazines, qualify for reduced admission to events, and more.