A new study, “Contribution of S ESOPs to Participants’ Retirement Security and Employee-Owner Benefits,” prepared for the Employee-Owned S Corporations of America (
Amid media speculation about the impact of a flood of employees selling shares, Facebook shares were on a gradual decline in the days leading up to October 29, the day employee shares were to be released from lock-up.
Friends and fellow members of the employee ownership community, I have an important and personal update for you: Today is my final day working for the National Center for Employee Ownership after more than ten years with this wonderful organization.
Several years ago, the Department of Labor initiated a legal action against Wardwell Braiding Company (the so-called "Farnum" case) accusing the ESOP of overpaying for the shares.
Watson Wyatt recently completed its second annual analysis of stock option valuation assumptions and results under Statement of Financial Accounting Standards (FAS) 123(R).
There is still no consensus on just what the Financial Accounting Standards Board (FASB) really means by its new FAS 150, an accounting protocol effective May 2003 that requires companies to record a liability on their balance sheets for mandatorily redeemable obligations, including "puttable sto
There is still no firm consensus on just what the Financial Accounting Standards Board (FASB) really means by its new FAS 150, an accounting protocol effective December 15, 2003 for closely held companies and June 15, 2003 for public companies.
In May of 2003, the Financial Accounting Standards Board (FASB) issued FAS 150, a new accounting guideline that appears to require companies with "mandatorily redeemable shares, which the issuing company is obligated to buy back in exchange for cash or other assets" to book the liability this obl
In action taken May 7, members of the Financial Accounting Standards Board (FASB) indicated they may take a somewhat different approach than the International Accounting Standards Board on some key issues.
