Printer Friendly
The Free Library
14,679,626 articles and books
Member login
User name  
Password 
 
Join us Forgot password?

FASB simplifies option-expensing rule.


FASB FASB

See: Financial Accounting Standards Board


FASB

See Financial Accounting Standards Board (FASB).
 has suspended sus·pend  
v. sus·pend·ed, sus·pend·ing, sus·pends

v.tr.
1. To bar for a period from a privilege, office, or position, usually as a punishment: suspend a student from school.
 a provision indefinitely in·def·i·nite  
adj.
Not definite, especially:
a. Unclear; vague.

b. Lacking precise limits: an indefinite leave of absence.

c.
 in Statement 123R that specifies when an employee leaves a company while holding unexercised options, 123R applies only for the first 90 days. If the options were exercised after that time, matters would be outside the control of the granting company.

To read more, visit www.fasb.org/fasb_staff_positions/fsp_eitf00-19-1.pdf.
COPYRIGHT 2005 California Society of Certified Public Accountants
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2005, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

 Reader Opinion

Title:

Comment:



 

Article Details
Printer friendly Cite/link Email Feedback
Title Annotation:News Trends; Financial Accounting Standards Board
Publication:California CPA
Article Type:Brief Article
Geographic Code:1USA
Date:Jul 1, 2005
Words:60
Previous Article:CalCPA goes to Washington.(News Trends)(California Society of Certified Public Accountants)(Brief Article)
Next Article:SEC, PCAOB issue more Sec. 404 internal control guidance.(SEC News)(Public Company Accounting Oversight Board)(Securities and Exchange...
Topics:



Related Articles
Stock compensation accounting.
Can stock compensation accounting accomplish anything that disclosure can't? (Executive Compensation in the Spotlight)
Stock compensation revisited.
Schuetze wary over CPA independence on stock option proposal. (SEC chief accountant Walter Schuetze)
Senate resolution on stock options. (Brief Article)
Employee stock option accounting changes.
FASB revises position on stock options. (Financial Accounting Standards Board)
FASB statement encourages recognition of stock compensation cost. (Financial Accounting Standards Board)
Taking stock of Statement 123. (accounting for stock-based compensation)(includes related articles)(Corporate Reporting)
Expensing stock options: the rule is final; Or is it? Most companies following new accounting rules since June 15 have begun to expense stock...

Terms of use | Copyright © 2009 Farlex, Inc. | Feedback | For webmasters | Submit articles