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Research Center : Development

Apr 05,2005 | Frederic W. Cook

SEC Staff Releases Guidance on Option Valuation Under Statement 123(R)

The Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB) have released additional guidance in regard to the new stock option expensing provisions of Statement 123(R) that are scheduled to become effective this July. While there have been recent press reports suggesting the SEC may be sympathetic to a further delay in Statement 123(R)'s effective date, neither the SEC nor the FASB to date have initiated steps to effect such a delay.

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