Taking Stock of Options


NUMEROLOGY

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

Incentives offered Companies
under
FASB 123(R)
Companies
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.

RESOURCES

Keeping you informed and prepared amid the coronavirus crisis

We’re gathering the latest news stories along with relevant columns, tips, podcasts, and videos on this page, along with curated items from our archives to help with uncertainty and disruption.

SPONSORED REPORT

Getting leases in line

ASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.