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On September 13, the Financial Accounting Standards Board Emerging Issues Task Force 13-D recommended that equity awards that have a performance target that can be met after a service-based vesting requirement will be accounted for as a performance condition that affects also vesting.

The Financial Accounting Standards Board (FASB) has voted to conduct a comprehensive review of how companies account for retirement plans.

As expected, on March 12, the Financial Accounting Standards Board (FASB) unanimously voted to address whether and how to require companies to charge the grant of options to their income statements. FASB is aiming to complete the project by year's end and implement any rules in 2004.

An effort by the American Institute of Certified Public Accountants (AICPA) to develop guidelines for valuing stock in pre-IPO companies was turned down by FASB, which must set GAAP standards. FASB members were concerned that the AICPA would not set standards that would prevent abuses.

On April 22, FASB voted unanimously to require companies to expense options and other equity compensation. Now FASB must figure out just how this expensing will occur.

The Financial Accounting Standards Board (FASB) announced at its October 29, 2003 meeting that its new standards for equity compensation expensing would be effective for accounting periods starting in 2005, similar to the plan of the International Accounting Standards Board (IASB).

Employees at Adams & Associates sued over a 2012 ESOP transaction, saying that the ESOP had overpaid.

The Securities and Exchange Commission (SEC) is investigating a broad pattern of felicitously timed stock option grants, looking into the possibility that they were improperly backdated.

The June 2007 issue of the Federal Reserve Bank of Minneapolis's The Region contains an article by Ronald Wirtz titled Employee Ownership: Economic Miracle or ESOPs Fable? Wirtz writes that "research to date s

On December 4, the Federal Reserve issued a final ruling for common equity requirements for bank holding companies not organized as stock corporations.