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BNET Business Dictionary
- Employee Stock Option
- a type of stock incentive plan in which an employee is given the option to buy a specified number of stock at a future date, at an agreed price. Stock...
- Employee Stock Option definition on BNET »
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- FASB Adds Projects to Its Agenda on Employee Stock Options and Pensions
- Responding to requests from investors, financial analysts and other users of financial information, the Financial Accounting Standards Board FASB have added to its agenda two projects that will seek to improve the accounting and disclosures relating to stock-based compensation and pension costs. The Board plans to start deliberating the key...
- White papers 2003-03-12
- FASB Issues Statement on Acquisitions of Financial Institutions, Exposure Draft on Accounting for Stock Options
- The article discusses an amendment given by Financial Accounting Standards Board. According to the Financial Accounting Standards Board, the proposed amendment is designed to enable companies that choose to adopt the preferable fair value based method to report the full effect of employee stock options in their financial statements immediately...
- White papers 2002-11-01
- Accounting Change Could Curb Stock Buyback Derivatives
- From the executive summary: ‘Companies use derivatives such as forward share repurchases or writing put options on their own stock for a variety of tax and hedging purposes during stock buybacks or employee stock option programs. Derivatives are not the biggest profit-generating product of investment banks, but are still a...
- White papers 2001-05-31
- Employee Stock Options Under the New FASB Exposure Draft
- The financial Accounting Standards Board FASB has issued its proposal that would require employers to measure a compensation expense based on the fair value of stock-based compensation awards at the grant date. To determine the "fair value" of an employee stock option, FASB now prefers a lattice-based model instead of...
- White papers 2004-06-01
Additional Resources
- SAVE THE DATE: Accounting Board to Hear from Employees, Companies in Palo Alto Over Proposed Expensing of Employee Stock Options
- Thursday, June 24 promises to be a busy day in the ongoing debate over expensing employee stock options. The Financial Accounting Standards Board FASB is holding morning and afternoon Roundtable discussion sessions in Palo Alto to consider the expensing of broad-based employee stock option plans. Between the sessions -...
- Research articles 2004-06-18
- Accounting Board to Hear from Employees, Companies in Palo Alto over Proposed Expensing of Employee Stock Options
- Tomorrow, Thursday, June 24 promises to be a busy day in the ongoing debate over expensing employee stock options. The Financial Accounting Standards Board FASB is holding morning and afternoon Roundtable discussion sessions in Palo Alto to consider the expensing of broad-based employee stock option plans. Between the sessions...
- Research articles 2004-06-23
- U.S. accounting board proposes stock option reform
- A FTER MORE THAN TWO years of deliberation, the U.S. Financial Accounting Standards Board FASB recently issued Share-Based Payment, a proposed statement on accounting for employee stock-option compensation that would replace the current requirements of Financial Accounting Standard 123, Accounting for Stock-Based Compensation, and Accounting Principles Board Opinion No. 25,...
- Research articles 2004-06-01
- IESOC: Expensing of Employee Stock Options Will Hurt Economy; Valuation Methods, Lack of Field Testing Problematic
- NORWALK, Conn. -- Speaking on behalf of a broad coalition that supports broad-based employee stock option plans, tax attorney Kim Boylan told the Financial Accounting Standards Board FASB that their plan to mandate the expensing of employee stock option plans was unwise. Boylan spoke on behalf of the International Employee...
- Research articles 2004-06-29
- Taxing Employee Stock Option Programs. (Washington Insights).(Brief Article)
- It seems as if stock options have become the punching bag for public policy-makers. Six years ago, stock option accounting triggered one of the most divisive battles ever waged before the Financial Accounting Standards Board FASB. Now the International Accounting Standards Board IASB is considering how...
- Research articles 2002-01-01
- Valley leads charge against stock option changes - Silicon Valley fights Financial Accounting Standards Board's accounting rule change
- WASHINGTON -- Silicon Valley and U.S. electronic companies started mobilizing last week to head off disputed proposed accounting rule changes they say could cripple employee stock option incentive plans widely used by the industry--especially as form of generous compensation for top executives.
- Research articles 1993-04-12
- Employees & Companies Make Their Voices Heard on the Value of Employee Stock Options to the U.S. Economy
- PALO ALTO, Calif. -- "Reality In The Valley: Keep The Promise of Innovation" Rally Brings Workers Together to Tout American Innovation, Ingenuity Some of the 14 million American workers with employee stock option plans made their voices heard today at a rally in front of the Palo Alto City...
- Research articles 2004-06-24
- IESOC to Voice More Opposition to FASB Proposal to Mandate Expensing of Employee Stock Options at Roundtable in Norwalk, CT
- The Financial Accounting Standards Board FASB is holding morning and afternoon Roundtable discussion sessions in Norwalk, CT tomorrow (Tuesday, June 29) to consider the expensing of broad-based employee stock option plans.
- Research articles 2004-06-28
- FASB invites comment on options accounting. (Assurance: technical developments, professional issues and engagement changes).
- NORWALK, CONN. -- The Financial Accounting Standards Board has issued an invitation to comment on a report that compares its Statement 123, on employee stock option compensation, and a proposed statement on a similar topic that has been issued by th NORWALK, CONN. -- The...
- Research articles 2002-12-16
- FASB adds stock options, pension plans to agenda. (Assurance: Technical developments, professional issues and engagement changes)
- NORWALK, CONN. -- The Financial Accounting Standards Board has added two controversial items to its agenda, one on employee stock option compensation, the other on improved disclosures relating to employer pension plans. NORWALK, CONN. -- The Financial Accounting Standards Board has added two controversial...
- Research articles 2003-04-21
- Expensing stock options: the rule is final; Or is it? Most companies following new accounting rules since June 15 have begun to expense stock options. But others--including private and smaller public companies--insist the struggle to reject or modify the
- It's happening. After a struggle of more than 10 years, Financial Accounting Standard No. 123R is going into effect. Since June 15, certain public companies have been accounting for share-based payment transactions--including employee stock option compensation--as an expense, often against their will and better judgment. ...
- Research articles 2005-09-01
- IESOC Praises House Passage of Stock Options Bill; Strong Bipartisan Majority Signals Support for Delaying, Fixing FASB Proposal
- WASHINGTON -- The International Employee Stock Options Coalition IESOC hailed today's bipartisan vote in favor of delaying a rule by the Financial Accounting Standards Board FASB to require that companies expense stock options from corporate earnings. According to the IESOC, implementation of FASB's standard would likely lead to the elimination...
- Research articles 2004-07-20
- Controversy still raging over stock compensation.
- The controversy over accounting for employee stock option compensation has been burning for almost 10 years now, and it just keeps getting worse. Since the mid-1990s, the Financial Accounting Standards Board has been trying to get public companies to report the value of "stock comp" as an expense...
- Research articles 2004-09-20
- FASB delays stock option ruling
- The Financial Accounting Standards Board has postponed issuing a proposal to require companies to expense employee stock options. It plans to issue proposed rules in the first quarter of 2004 and final rules by the end of September. This timing corresponds with an announcement by the International Accounting Standards Board...
- Research articles 2003-10-01
- FASB Delays Stock-Option Rule
- From the executive summary: ‘Bending to corporate and industry pressure, the Financial Accounting Standards Board FASB has decided to delay the implementation of the Statement 123R, its proposed standard that would require companies to expense the value of employee stock options in the income statement. After much debate, the board...
- White papers 2004-10-14
- Accounting for stock-based compensation : The devil is in the details
- Disclosure of the fair value of stock option compensation is available for the first time in the notes to the financial statements of Canadian companies. However, because of differences in the reporting presentation and the assumptions made to obtain the inputs to option-pricing models, investors should not assume that these...
- White papers 2003-08-01
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