Mellon's Option Expensing Update: FASB's Preliminary Decisions and Strategies for Cost Mitigation
- Topics:
- Financial Statements
- Source:
- Mellon
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Overview: Recent preliminary decisions made by the Financial Accounting Standards Board (FASB) as part of its Equity-Based Compensation (EBC) project have shed light on their intended direction in the ongoing option expensing debate. The FASB's preliminary decisions provide those companies that have not yet voluntarily adopted the expensing treatment of SFAS 123 with a window of opportunity to implement EBC expense mitigation strategies. This paper summarizes some of the FASB's preliminary decisions and outlines certain tactical and strategic actions that companies can take to minimize impending accounting costs.
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Format: PDF | Size: 384KB | Date: Feb 2004 | Pages: 8
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