So far, approaches to handling the Financial Accounting Standards Board’s stock option expensing rule—known as FAS 123R—have been varied, as companies set out to determine when and how to apply the standard, as well as how to communicate where they are in the process.
Though the Securities and Exchange Commission is expected to defer the effective date for six months, currently most public companies are required to comply with FAS 123R on June 15, 2005.
