Financial Services Industry
Industry: Email Alert RSS FeedTaking stock of Statement 123. (accounting for stock-based compensation)(includes related articles)(Corporate Reporting)
Financial Executive, November, 1995 by Akresh, Murray S.; Fender, Elizabeth; Fuersich, Janet; Jones, Paul; Pacter, Paul
The FASB has finally issued Statement of Financial Accounting Standard No. (SFAS) 123, 'Accounting for Stock-Based Compensation.' Beginning calendar year 1996, the standard will require a transition in the accounting treatment of fixed stock options with an exercise price at least equal to the stock price at the option grant date from recognition of compensation to expanded disclosures. Companies must then choose between SFAS No. 123 method and the method proposed in Accounting Principles Board Opinion 25, 'Accounting for Stock Issued to Employees.' They must understand that they are not allowed to apply SFAS No. 123 to some of their plans and Opinion 25 on their other plans. Also, they cannot revert to the Opinion 25 method once they have adopted SFAS 123.
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