New--Stock Option Accounting, FASB 123R, and SAB 107--Financial Reporting Alert: Understanding the Accounting and Debate Related to Share-Based Payments.

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New--Stock Option Accounting, FASB 123R, and SAB 107--Financial Reporting Alert: Understanding the Accounting and Debate Related to Share-Based Payments (No. 022485CPA11). The new and controversial accounting rules governing stock option accounting will have a significant effect on many corporations and the financial markets. The rules and the issues that surround them are complicated and difficult to understand for many. This Financial Reporting Alert explains the accounting for employee stock options ("ESOs") by describing the new accounting rules (FASB Statement No. 123 (revised 2004), Share-Based Payment), summarizing SEC Staff Accounting Bulletin No. 107, and supplementing...