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At its April 10 board meeting, the Financial Standards Advisory Board (FASB) voted to issue an exposure draft that, if approved, would indefinitely defer the adoption of disclosures of numeric values of valuation inputs for company stock in employee benefit plans.

The Financial Accounting Standards Board (FASB) has issued proposed rules for footnote disclosure of stock options. The new proposal should be made final in July.

As expected, the Financial Accounting Standards Board has issued guidelines on how companies that voluntarily expense options can make the transition from accounting for options under APB 25, which does not require options to show as a cost on the income statement, to FAS 123, which does.

On June 8, the staff of the Financial Accounting Standards Board (FASB) issued clarifications on the accounting treatment of the modification of an equity instrument in conjunction with a financial restructuring.

The Financial Accounting Standards Board (FASB) announced this month (March 1997) that it would change accounting standards for the way companies calculate per-share net earnings. The new rules are effective December 15, 1997.

The Financial Accounting Standards Board (FASB) has made a number of changes to its exposure draft on equity accounting. The most significant of these are:

Perhaps the most complicated rules for expensing equity plan compensation are those concerning tax effects. Particularly troubling for many companies has been how to handle transitional issues moving from APB 25 to FAS123(R) for the "additional paid-in capital" attributable to tax effects.

The Financial Accounting Standards Board (FASB) has, as expected, issued proposed rules stating that if a company reprices its options, they are subject to variable accounting rules, meaning that companies will have to record as an expense the difference between the new lower grant price and any

At a November 11 meeting, the Financial Accounting Standards Board (FASB) tentatively proposed that, when accounting for equity compensation awards, closely held companies be able to choose between the intrinsic value method for accounting (the approach now being used by almost all closely held c

The Financial Accounting Standards Board has said that it will issue final guidance on employee stock option accounting rules March 31. The guidance will not be subject to comments.