The nation's technology companies continue to struggle with the challenges of accounting for stock options, in particular, the guidelines of Financial Accounting Statement 123(R), Share-Based Payment, according to a survey conducted by Grant Thornton of tech company executives. Some 85 percent of those participating in the GT poll said that the overall process of option valuation is significantly more complex than it was before Statement 123(R), while 76 percent indicated that they are outsourcing option valuation as a result of the accounting rule. Roughly 60 percent of those surveyed said their company's compensation committee have become more involved in designing comp programs as a result of 123(R). Grant Thornton surveyed more than 100 technology company executives in the poll.

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