Taking Stock of Options


FASB 123(R) is causing companies to move away from stock options.

Incentives offered Companies
FASB 123(R)
not under
FASB 123(R)
Stock options 83% 93%
Performance awards 71 55
Stock appreciation rights 10 1

Source: Survey of the 250 largest companies, Frederic W. Cook & Company Inc., New York, www.fwcook.com , 2005.


Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.


News quiz: Retirement planning, tax practice, and fraud risk

Recent reports focused on a survey that gauges the worries about retirement among CPA financial planners’ clients, a suit that affects tax practitioners, and a guide that offers advice on fraud risk. See how much you know with this short quiz.


Bolster your data defenses

As you weather the dog days of summer, it’s a good time to make sure your cybersecurity structure can stand up to the heat of external and internal threats. Here are six steps to help shore up your systems.