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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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- MetLife Employee Stock Options to be Expensed Beginning January 2003
- Business Editors
- Research articles 2002-08-12
- Employee stock option follies. (From FEI)
- The FASB is reconsidering the accounting treatment of employee stock options upon the urgings of the SEC and the US Congress. Under APB Opinion 25 which was issued by the Board in 1972, stock options are considered as capital transaction. However, membersThe FASB is reconsidering the accounting treatment of employee...
- Research articles 1992-09-01
- Memo to feds: Let the FASB do its job.(Editorials)
- The Financial Accounting Standards Board, which announced a six-month delay in its plan to adopt a new standard for stock options expensing, must not buckle from the continued pressure exerted by both big business and regulators. The Norwalk, ...
- Research articles 2004-10-25
- Level 3 Shareholders Vote to Boost Employee Stock Options by 80 Million Shares.
- By Tom McGhee, The Denver Post Knight Ridder/Tribune Business News By Tom McGhee, The Denver Post Knight Ridder/Tribune Business News
- Research articles 2004-05-19
- Southwest Airlines May Lose Ability to Grant Employee Stock Options.
- By Eric Torbenson, The Dallas Morning News Knight Ridder/Tribune Business News By Eric Torbenson, The Dallas Morning News Knight Ridder/Tribune Business News
- Research articles 2002-10-26
- Expensing of options seen as a positive; GAO: It could simplify financial statements.(News)
- Byline: Sara Hansard Requiring companies to recognize the fair value of employee stock options as an expense won't likely hurt the economy, but it could make financial statements more understandable to less sophisticated investors, the Genera Byline: Sara...
- Research articles 2004-05-03
- 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
- The "True" Cost of Stock Options
- How to value Employee Stock Options ESO? This is possibly the central issue in the debate on whether these options should be expensed. According to basic accounting rules, if a value can be placed on this form of compensation, it should be expensed. Proponents of expensing employee stock options say...
- White papers 2003-12-03
- JPMorgan program infuses incentive back into stock options.(J.P. Morgan Private Bank)(employee stock options)
- Byline: JESSICA MARQUEZ Workforce Management Some companies are beginning to doubt the value of stock options as a compensation tool, and it's easy to see why. There has been a spate of lawsuits involving company stock that were brought by emplo ...
- Research articles 2005-09-19
Additional Resources
- Stock Options and the Alternative Minimum Tax (AMT)
- The article focuses on stock options and the Alternative Minimum Tax AMT. It says that some employees who exercised stock options have found that they have to pay the AMT even though the stock price for the shares they bought have fallen. To understand the concept for...
- White papers 2003-01-01
- Improving Stock Options
- Each year the firm sets aside pools of stock to be offered as stock options and stock bonuses to employees based on past and future expected performance. The total bonus pool is determined by the company's financial performance for the year, and is allocated among some 38 operating groups based...
- White papers 1997-01-01
- Phantom Stock and Stock Appreciation Rights (SARs)
- For many companies, the route to employee ownership is through a formal employee ownership plan such as an ESOP, 401k plan, stock option, or employee stock purchase plan (ESPPs - a regulated stock purchase plan with specific tax benefits). But for others, these plans, because of cost, regulatory requirements, corporate...
- White papers 2003-01-01
- SMSC Announces Stock Option and Restricted Stock Grants
- HAUPPAUGE, N.Y. -- SMSC (Nasdaq: SMSC) today announced that, as inducement to entering into employment with the Company, an aggregate of 130,297 stock option and restricted stock grants, valued based on the closing price per share of SMSC common stock on February 11, 2008 or the employee's date of hire,...
- Research articles 2008-02-14
- TALX To Repurchase Shares For Employee Benefit Plan Use
- ST. LOUIS--BUSINESS WIRE--Nov. 23, 1998--TALX Corporation (Nasdaq:TALX) said its board of directors authorized the purchase of up to 350,000 shares of its common stock to fund employee stock option and stock purchase plans.
- Research articles 1998-11-23
- MicroTouch Announces Authorization of Stock Repurchase Plan
- METHUEN, Mass.--BUSINESS WIRE--Sept. 8, 1998--MicroTouch Systems, Inc. (NASDAQ:MTSI) today announced that its Board of Directors has authorized a Stock Repurchase Program, effective immediately, of up to $5 million of the Company's common stock. The Company had a cash position of $35 million at the end of the second quarter of...
- Research articles 1998-09-08
- 401(k) Matching Contributions in Company Stock: Costs and Benefits for Firms and Workers
- This paper examines why some employers provide matching contributions to 401k plans in company stock and explores the implications of match policy for employee retirement wealth. Unlike stock option grants to non-executives, a firm's decision to match in company stock does not appear to be strongly correlated with cash flow...
- White papers 2004-03-01
- SEC Adopts Final Rules on Expedited Disclosure of Insider Transactions in Company Stock
- The recently enacted Sarbanes-Oxley Act of 2002 requires public disclosure of most insider transactions in company stock within two business days after the transaction. Article states the provision to satisfy the new two-business-day requirement, a Form 4 must be received by the SEC by the end of the second business...
- White papers 2002-08-28
- 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
- Annual Incentive Stock Option and Employee Stock Purchase Plan Reporting Requirements
- "This article provides a reminder of the annual reporting requirements for an incentive stock option ("ISO") and an employee stock purchase plan ("ESPP") under section 6039 of the Internal Revenue Code of 1986 ("Code"). Employers that grant ISOs or stock purchase rights under ESPPs are required to distribute special notices...
- White papers 2002-01-04
- Bay View Capital Corporation Elects Directors, Approves Option Plans And Auditors
- SAN MATEO, Calif.--BUSINESS WIRE--May 25, 1995--The Shareholders of Bay View Capital Corporation approved all items at the Company's Annual Meeting today. The stockholders elected Richard J. Quinlan and Robert L. Witt as directors for terms expiring in 1998, adopted a new employee stock option and incentive plan, approved an...
- Research articles 1995-05-25
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