The long-running debate over how US companies account for stock options took both a step forward and a step back at the latest meeting of the Financial Accounting Standards Board.
The Board voted to delay the implementation of the accounting rule ? which will force companies to deduct the cost of employee stock options from profits ? by six months to June next year. But it also remained firm on the wording of the rule, refusing to change how stock options should be calculated despite fierce opposition from the US technology industry.
Access intelligence that drives action
To unlock this research, enter your email to log in or enquire about access
