With the comment period closed Oct. 1, the Financial Accounting Standards Board is mulling the 18 letters it received on its proposed staff position regarding how companies can comply with grant rules associated with stock option expensing.
Those who entered the debate focused primarily on whether FASB’s language was too vague in prescribing a “relatively short” period of time to be allowed for companies to communicate option grants to their employees, and whether companies should be allowed to apply the guidance immediately or in the reporting period following the staff’s final guidance.
