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.


6 key areas of change for accountants and auditors

New accounting standards on revenue recognition, leases, and credit losses present implementation challenges. This independently-written report identifies the hurdles that accounting professionals face and provides tips for overcoming the challenges.


How tax reform will impact individual taxpayers

Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.