Exploring Corporate Governance Around the World

By Allison Garrett, Senior Vice President for Academic Affairs at Oklahoma Christian University

Tuesday, January 01, 2008

New SEC Guidance on Stock Options

Just before year end, the SEC staff issued Staff Accounting Bulletin 110 on accounting for stock options. The new guidance allows "eligible public companies [to] continue to use a simplified method for estimating the expense of stock options if their own historical experience isn't sufficient to provide a reasonable basis." The ability to use this approach would have expired last night without further action by the SEC.


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Anonymous said...

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