FASB proposes equity-based compensation.

• Position: FASB News; Financial Accounting Standards Board - Brief Article

The Financial Accounting Standards Board has published its long-anticipated exposure draft, Share-based Payment, an Amendment of FASB Statements No. 123 and 95, which would require publicly traded companies to record share-based payments to employees, including stock options, as a compensation expense.

The proposal would align U.S. rules on options with international standards, and follows similar moves by the International Accounting Standards Board and the Canadian Accounting Standards Board.

FASB plans to hold several public roundtable meetings with constituents to discuss issues related to the proposed statement. Those...