FASB simplifies option-expensing rule.

PositionNews Trends - Financial Accounting Standards Board - Brief Article

FASB has suspended a provision indefinitely in Statement 123R that specifies when an employee leaves a company while holding unexercised options, 123R applies only for the first 90 days. If the options were exercised after that time, matters would be outside the control of the...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT