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The Financial Standards Accounting Board (FASB) has announced it will allow companies who voluntarily choose to expense options to use any of three approaches to starting the practice:

At its October 19 meeting, the Financial Accounting Standards Board (FASB) tentatively decided to change its stance on how closely held companies value options.

Responding to criticism, the FASB has changed its approach to vesting issues when accounting for stock options. In FASB's exposure draft on options accounting, options with graded vesting would be treated as if employers had issued multiple awards.

In FSB FAS 150-4, the staff of the Financial Accounting Standards Board (FASB) has stated that "if the employer must redeem, then the shares meet the definition of mandatorily redeemable shares under FAS 150," requiring that the obligation to buy back those shares show up as a liability on a comp

The Financial Accounting Standards Board (FASB) has tentatively decided to require companies to account for the value of stock option repricing on their income statements.

At its August 13 meeting, the Financial Accounting Standards Board (FASB) decided that stock-based compensation that is normally settled in cash, even if it nominally could be settled in shares, should be treated be treated as liabilities, following recent guidance from FASB under FAS 150.

The Financial Accounting Standards Board (FASB) has delayed the date it intends to issue proposed rules for expensing stock options and other equity compensation until the first quarter next year, with final rules then due out in the third quarter.

The Financial Accounting Standards Board (FASB) has delayed the date after which closely-held companies must implement new rules for showing a cost for mandatorily redeemable obligations, including equity instruments.

Despite pressure from the International Accounting Standards Board, the Financial Accounting Standards Board (FASB) in the U.S. has no current intention of revisiting the issue of whether stock options should be accounted for on a company's income statement.

On June 12, the Financial Accounting Standards Board (FASB) announced that it would "indefinitely defer certain disclosures about investments held by a nonpublic employee benefit plan in its plan sponsor's own nonpublic equity securities." FASB had originally proposed disclosures that would have