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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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- 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
- FASB adds projects on employee stock. (Focus: Banking Finance).(Financial Accounting Standards Board)
- Responding to requests from investors, financial analysts and other users of financial information, the Financial Accounting Standards Board added to its agenda two projects that will seek to improve the accounting and disclosures relating to stock-b Responding to requests from investors, financial analysts and other ...
- Research articles 2003-03-24
- 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 For Employee Stock Options
- There is no issue or debate about how the value of outright grants of stock, restricted Stock or deferred stock should be accounted for. Expense is measured by the stock's intrinsic value at grant, without regard to the negative effects on value of non-transferability and forfeitability provisions, and amortized over...
- White papers 2002-02-05
- 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
- 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
- Will Congress review employee stock options?
- Large companies have long used stock options to attract and retain key executives. A stock option gives an individual the right to buy company stock at a fixed price for a stated period of time. For example, assuming that Acme Co. stock is trading for $100 a share, Acme might...
- Research articles 2000-12-06
- How Much Are My Employee Stock Options Worth Today?
- This tool calculates the value of your employee stock options after deducting income and Federal Insurance Contributions Act FICA taxes. An option is a derivative contract since its value is derived from the share price of the underlying stock. The tool assumes you exercise your options for shares of your...
- Tools & templates 2008-01-01
- 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
- Alternatives To Employee Stock Options: Performance Restricted Stock
- Performance-based equity incentive awards provide a number of alternatives to employee stock options. An organization must carefully consider the type of award design and application within the organization in the context of its business environment and short-, mid-, and long-term business strategy. This article describes a number of different ways...
- White papers 2004-02-01
Additional Resources
- 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
- 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
- Daisytek Shareholders Re-elect Directors, Approve Stock Option and Purchase Plans, Increase Common Shares
- DALLAS--BUSINESS WIRE--Aug. 14, 1998--Stockholders of Daisytek International Corporation (Nasdaq:DZTK) today re-elected two directors; adopted the Company's Amended and Restated Employee Stock Option Plan and the Employee Stock Purchase Plan; amended the Company's Certificate of Incorporation to increase the number of authorized shares of common outstanding, and ratified the re-appointment of...
- Research articles 1998-08-14
- 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
- Improving Cash Flow When Exercising A Stock Option
- A non-qualified stock option gives employees the right to purchase company stock between certain dates at a price that is fixed by the company at the time the option is granted. When an employee exercises the option the employee must pay the option price and the taxes on the spread...
- White papers 1998-05-01
- Court Upholds Stock Option Non Compete Forfeiture Provisions
- In September 1999, the U.S. Court of Appeals for the Ninth Circuit which covers California and other western states upheld forfeiture provisions in an employer's stock option plan which were triggered by the employee/option holder taking a job with a competitor. More specifically, those provisions granted the employer the right...
- White papers 2000-02-01
- 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
- Stock Option Repricing: Employees Benefit But What About Investors?
- The article is about the effect of Stock Option Repricing on Employee Turnover. Stock options are basically a promise made by a company to offer a number of its shares at a set price, for a set period of time. If the stock price rises to a level above that...
- White papers 2003-04-09
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