Proposed Changes in Accounting Treatment of Stock Options Prompt Review of Stock Plan Design

Topics:
Stock Options
Tags:
Accounting,
Stock Options,
Stock Option,
Stock,
Pillsbury Winthrop,
Investment,
Human Resources,
Financial Accounting,
Finance,
Benefits,
...
Source:
Pillsbury Winthrop

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Overview: The proposed requirement that companies expense stock options, combined with the challenges presented by a depressed stock market and greater scrutiny of equity compensation practices by institutional shareholders, have created a shift in focus away from traditional stock options to alternative kinds of equity compensation awards. Last week’s announcement by Microsoft that it will discontinue stock option grants in favor of restricted stock awards is one prominent example.

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Format: PDF | Size: 124KB | Date: Jul 2003 | Pages: 3

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