Discover how repricing employee stock options works, its benefits for retaining top talent, and related tax implications.

Explore how clean surplus accounting exposes hidden income statement items, impacts net income, and its significance for ...

Zions Bancorporation developed Employee Stock Option Appreciation Rights Securities (ESOARS) as a market-based pricing technique for expensing stock options under FASB Statement no. 123(R). ESOARS ...

The US Financial Accounting Standards Board (FASB) has announced its second retreat in as many weeks on how corporates should account for employee stock options. Last week the Board voted four to ...

Employers offer many forms of compensation besides cash, with employee stock options being a popular choice. Instead of ...

If options are part of your compensation package, it’s worth your while to get familiar with how they work generally, as well as how your company handles stock options specifically. Forms of ...

Forms of compensation like r estricted stock units and performance shares—whereby executives receive a batch of stock from their companies after meeting a performance target — have some key advantages ...

Forms of compensation like r estricted stock units and performance shares—whereby executives receive a batch of stock from their companies after meeting a performance target — have some key advantages ...