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: Stock Options
08-05-07 : FASB Moving On Share-Based Payments, Participating Securities; Discusses Liabilities
Following is a summary of decisions reached at the May 7, 2008 FASB board meeting.
07-12-21 : SEC Issues SAB 110 On Share-Based Payment
On Dec. 21, 2007, the U.S. Securities and Exchange Commission (SEC) issued SAB 110, extending certain provisions of SAB 107 relating to share-based payment (stock options). 07-06-01 : How Will CFOs Fare in SEC Options Backdating Cases?
An attorney who specializes in securities litigation reviews the charges against CFOs in the options backdating cases brought by the SEC, and finds patterns to warn CFOs what the SEC is likely targeting for future actions. 06-05-19 : Applying The Fair Value Guidance To Share-Based Payment Awards, By Deloitte
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