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.

1 comment:

Anonymous said...

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/