FASB releases exposure draft of new accounting rules for compensatory stock awards

Article Abstract:

This article examines the issuance by the Financial Accounting Standards Board (FASB) of standards for employer financial statements which account for compensatory stock awards, including stock options. The standards consist of notable changes which will in the future result in the replacement of APB Opinion No. 25 with Statement No. 123.

Accounting Methods, Standards, Accounting and auditing, Accounting, Employee benefits, Employee stock options

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The need for a uniform United States separate accounting policy: the after effects of the Barclays Bank case and how it hinders international business transactions

Article Abstract:

A US Supreme Court ruling that California could legally tax the income of foreign corporations using the world wide combined reporting method instead of the separate accounting method is discussed. The need for federal legislation outlawing the use of WWCR is emphasized.

California, Taxation, Cases, Foreign corporations, Unitary taxation

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Compensation hot topics: repricing underwater stock options

Article Abstract:

The authors discuss the issue of underwater stock option repricing, employee and shareholder considerations, and alternatives to repricing.

Prices and rates, Stock options

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