Taking Stock of Options

January 1, 2006

Please note: This item is from our archives and was published in 2006. It is provided for historical reference. The content may be out of date and links may no longer function.

July 15, 2026

IRS raises standard mileage rates for remainder of 2026

July 15, 2026

PEEC finalizes revisions to tax services independence guidance

July 14, 2026

AICPA updates audit standards related to external confirmations

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.

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Taking Stock of Options

IRS raises standard mileage rates for remainder of 2026

PEEC finalizes revisions to tax services independence guidance

AICPA updates audit standards related to external confirmations

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