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	<title><![CDATA[financial accounting standards board and stock Resources | BNET]]></title>
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		<title><![CDATA[How does the US equity market react to domestic and international stock-based compensation accounting changes?]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6182/is_1_12/ai_n28567231]]></link>
		<description><![CDATA[ABSTRACT  This study examines US equity market performance surrounding the announced changes in rules that account for employees' stock-based compensation plans in a corporation. We found the stock market in general reacted negatively to the issuance of SFAS 123 and its preceding exposure draft, but the observed abnormal returns...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Jan 2008 23:59:59 -0800</pubDate>
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		<title><![CDATA[Accounting may derail market for employee stock options]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qn4188/is_20070723/ai_n19387046]]></link>
		<description><![CDATA[WASHINGTON -- A Zions Bancorp. push to value employee stock options using a market-based approach may be delayed pending resolution of a basic accounting question: Are financial products that track the value of such options an equity instrument or a liability?   The decision on accounting treatment could spell...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 23 Jul 2007 23:59:59 -0700</pubDate>
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		<title><![CDATA[Critical Accounting Estimates for Share-Based Payment Arrangements]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa5346/is_200706/ai_n21289614]]></link>
		<description><![CDATA[Disclosure Requirements Under SFAS 123R   The accounting for stock option compensation expenses has changed over the years. In 1972 the Accounting Principles Board APB issued APB Opinion 25, Accounting for Stock Issued to Employees, setting out relatively straightforward accounting rules for recognizing stock option compensation expense. APB Opinion...]]></description>
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		<pubDate>Fri, 01 Jun 2007 23:59:59 -0700</pubDate>
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		<title><![CDATA[Up to standard on stock options.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb4692/is_200701/ai_n19245816]]></link>
		<description><![CDATA[Byline: Liga Bauer-Hoy and Kelly Russell    Jan 31, 2007 (International Tax Review - ABIX via COMTEX) -- The US  Financial Accounting Standards Board has issued Statement of Financial  Accounting Standards 123 Revised "Share-Based Payment". The  document describes the treatment of stock options in transfer-pricing....]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 31 Jan 2007 23:59:59 -0800</pubDate>
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		<title><![CDATA[CRA International Reports Fourth Quarter and Full Year Fiscal 2006 Financial Results]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2007_Jan_11/ai_n27111687]]></link>
		<description><![CDATA[Q4 Revenue Grows 17 Percent to $86.3 Million and Q4 Operating Income Percentage Improves to Nearly 15 Percent of Revenue  BOSTON -- CRA International, Inc. (Nasdaq: CRAI), a worldwide leader in providing economic, financial, and management consulting services, today reported financial results for its fourth quarter and fiscal year...]]></description>
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		<pubDate>Thu, 11 Jan 2007 23:59:59 -0800</pubDate>
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		<title><![CDATA[Arrow Electronics' Net Income Advances 59% over Prior Year; EPS Ahead of Consensus]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2006_July_25/ai_n26935013]]></link>
		<description><![CDATA[MELVILLE, N.Y. -- Arrow Electronics, Inc. (NYSE:ARW) today reported second quarter 2006 net income of $92.8 million ($.76 per share on both a basic and diluted basis) on sales of $3.44 billion, compared with net income of $58.4 million ($.50 and $.48 per share on a basic and diluted basis,...]]></description>
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		<pubDate>Tue, 25 Jul 2006 23:59:59 -0700</pubDate>
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		<title><![CDATA[Will accounting reform be bad for sponsors? The effects of pending pension and other postemployment benefit accounting reform on corporate plan sponsors will be numerous and complex, and require analysis instead of a gut reaction. Indeed, a thorough analy]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6626/is_200605/ai_n26468253]]></link>
		<description><![CDATA[Many believe the pending accounting reform of pensions and other  postemployment benefits OPEB will be bad for all corporate plan  sponsors, will contribute to a decline in the stock price of sponsors  with substantial liabilities and will ultimately increase the number of  plans that freeze and...]]></description>
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		<pubDate>Mon, 01 May 2006 23:59:59 -0700</pubDate>
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		<title><![CDATA[Arrow Electronics Year-over-Year Net Income Grows 43%; First Quarter EPS 13% Ahead of Consensus]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2006_April_20/ai_n16127522]]></link>
		<description><![CDATA[MELVILLE, N.Y. -- Arrow Electronics, Inc. (NYSE:ARW) today reported first quarter 2006 net income of $81.6 million ($.68 and $.66 per share on a basic and diluted basis, respectively) on sales of $3.19 billion, compared with net income of $57.2 million ($.49 and $.47 per share on a basic and...]]></description>
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		<pubDate>Thu, 20 Apr 2006 23:59:59 -0700</pubDate>
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		<title><![CDATA[New Accounting Rules Wreak Havoc With Stocks.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5243/is_200604/ai_n19578112]]></link>
		<description><![CDATA[M2 PRESSWIRE-18 April 2006-Axcess News: New Accounting Rules Wreak  Havoc With StocksC1994-2006 M2 COMMUNICATIONS LTD    RDATE:18042006    Reno, NV - New account rules are wreaking havoc with stocks as  non-cash item reporting of options, and even potential liabilities, are  affecting public companies...]]></description>
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		<pubDate>Tue, 18 Apr 2006 23:59:59 -0700</pubDate>
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		<title><![CDATA[Yamana Reports Mine Operating Earnings of $8.6 Million]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2006_March_21/ai_n26800309]]></link>
		<description><![CDATA[TORONTO -- (all figures in US$ unless otherwise stated)  Yamana Gold Inc. (TSX:YRI)(AMEX:AUY)(LSEAIM:YAU) reports mine  operating earnings of $8.6 million and $4.8 million for the year and  quarter ended December 31, 2005, respectively.  Highlights  - Cash balance of $151.6 million as at December 31, 2005....]]></description>
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		<pubDate>Tue, 21 Mar 2006 23:59:59 -0800</pubDate>
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		<title><![CDATA[Yamana Reports Mine Operating Earnings of $8.6 Million.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5559/is_200603/ai_n22511858]]></link>
		<description><![CDATA[TORONTO, ONTARIO, Mar 20, 2006 CCNMatthews via COMTEX -- (all  figures in US$ unless otherwise stated)    Yamana Gold Inc. (TSX:YRI)(AMEX:AUY)(LSEAIM:YAU) reports mine  operating earnings of $8.6 million and $4.8 million for the year and  quarter ended December 31, 2005, respectively.    Highlights...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 20 Mar 2006 23:59:59 -0800</pubDate>
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		<title><![CDATA[Dell Accelerates Vesting of 'Out of the Money' Stock Options; Action Taken in Advance of FASB 123R Reporting Requirements]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2006_Jan_6/ai_n26719046]]></link>
		<description><![CDATA[ROUND ROCK, Texas -- Dell (NASDAQ:DELL) today announced it is accelerating the vesting of certain unvested stock options previously awarded under its stock-based compensation plans.]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 06 Jan 2006 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/dell+computer+corp..html"><![CDATA[Dell Computer Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/stock.html"><![CDATA[stock]]></category>
		<category domain="http://resources.bnet.com/topic/stock+option.html"><![CDATA[stock option]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">DELL</category>
		<category domain="tickers">DELL</category>
	</item>
	<item>
		<title><![CDATA[Issues in accounting: SFAS 123®: expensing stock options]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0ITW/is_3_88/ai_n27869907]]></link>
		<description><![CDATA[Accounting for Stock-Based Compensation (SFAS no. 123, issued in 1995) allowed companies to record the expenses associated with stock options for key employees using either intrinsic or fair value methods of accounting. However, in light of the wide variance of practices and to help U.S. accounting standards conform more to...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Nov 2005 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/compensation.html"><![CDATA[compensation]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
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	</item>
	<item>
		<title><![CDATA[Jefferson Bancshares Announces Quarterly Earnings]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2005_Oct_28/ai_n15758785]]></link>
		<description><![CDATA[MORRISTOWN, Tenn. -- Jefferson Bancshares, Inc. (Nasdaq: JFBI), the holding company for Jefferson Federal Bank, announced net income of $785,000, or $0.12 per diluted share, for the quarter ended September 30, 2005 compared to net income of $952,000, or $0.12 per diluted share, for the quarter ended September 30, 2004....]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 28 Oct 2005 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/allowance.html"><![CDATA[allowance]]></category>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[earnings]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
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	</item>
	<item>
		<title><![CDATA[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 ]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6626/is_200509/ai_n26467466]]></link>
		<description><![CDATA[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. ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 01 Sep 2005 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/stock.html"><![CDATA[stock]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Accounting for Stock Options]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa5346/is_200508/ai_n21376548]]></link>
		<description><![CDATA[Update on the Continuing Conflict   In December 2004, a decade after bending to Congressional pressure and backing away from requiring the expensing of options on financial statements, FASB issued a revised standard to recognize stock-option compensation as an expense on income statements. Many in Congress may try to...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 01 Aug 2005 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
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	</item>
	<item>
		<title><![CDATA[Identix Takes Actions to Reduce Expected Future Expense Related to Required Adoption FASB Statement No. 123®]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2005_July_7/ai_n14725662]]></link>
		<description><![CDATA[MINNETONKA, Minn. -- Identix Incorporated (Nasdaq:IDNX), the world's leading multi-biometrics security technology company, said that in light of new accounting regulations that took effect for the Company on July 1, 2005, the Company accelerated the vesting of certain unvested stock options awarded to employees, officers and other eligible participants under...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 07 Jul 2005 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[Company]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/identix+inc..html"><![CDATA[Identix Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/stock.html"><![CDATA[stock]]></category>
		<category domain="http://resources.bnet.com/topic/stock+option.html"><![CDATA[stock option]]></category>
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	</item>
	<item>
		<title><![CDATA[MODERN RESERVE DISCLOSURE]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa5447/is_200507/ai_n21383787]]></link>
		<description><![CDATA[My brother David is drawing a cartoon that I am looking forward to borrowing. It shows three oil company personnel. One gloomy looking individual says to the others, "It looks like development costs are going to be about twice what we originally expected." Another adds, "And, the oil is heavier...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 01 Jul 2005 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/acquisition.html"><![CDATA[acquisition]]></category>
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	</item>
	<item>
		<title><![CDATA[Proposed pension reporting changes could increase plan sponsor woes]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_km2922/is_200506/ai_n14775292]]></link>
		<description><![CDATA[Calls to reform and stabilize the pension system are louder than ever - with good reason. But even as employer groups press Congress for relief, they could take take another blow if a pension reporting proposal driven by the Financial Accounting Standards Board moves forward, some experts say.  Although...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 15 Jun 2005 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
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		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
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		<category domain="http://resources.bnet.com/topic/pension.html"><![CDATA[pension]]></category>
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		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[SEC SAB on stock options accounting]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6421/is_2005_June/ai_n29187874]]></link>
		<description><![CDATA[The SEC issued a new staff accounting bulletin (SAB 107) at the end of March in an effort to clear up confusion over what accounting methods can be used by companies when valuing stock option grants, which must be reported as expenses beginning in the first fiscal year starting after...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 01 Jun 2005 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
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