Exploring Corporate Governance Around the World
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.
Subscribe to:
Post Comments (Atom)
1 comment:
stock options and their use should be severely curtailed or eliminated outright. There are many viable alternatives that should be used in their place; see this website for a greater discussion of this issue
http://vote-against-stock-compensation.webs.com/
Post a Comment