Tag: FASB

Bulletin Item: Financial Accounting Standards Board (FASB) Proposes Change In Existing Reporting Requirements For Stock Options

Under the FASB’s proposal, all forms of share-based payments to employees, including stock options, would have to be reported as expenses on corporate financial statements. Current rules require that the fair value of stock options be disclosed only in financial statement footnotes. For more information, go to the FASB website.