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Research Center : Development

Apr 01,2005 | Sullivan & Worcester

New Disclosures About Option Expensing

After much debate, expenses related to options and other share-based payments are now required to appear on companies’ income statements. This standard, the Financial Accounting Standards Board’s Statement of Financial Accounting Standards No. 123 (revised 2004), or FAS 123R, is effective for periods ending after June 15, 2005. Beyond the complicated and controversial accounting standard itself, public companies must consider the impact of FAS 123R on Management’s Discussion and Analysis of Financial Condition and Results of Operations, or MD&A.

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