New York — The long-standing controversy over the expensing of stock options reached a feverish pitch as critics and supporters rallied following the unveiling of a Financial Accounting Standards Board exposure draft that would require public companies to expense stock options and other forms of share-based payments.

Proponents say that options should be treated like other forms of compensation — as an expense — and doing so would give investors more transparent information. Currently, companies aren’t required to expense options and only need to note them in financial footnotes.

Register or login for access to this item and much more

All Accounting Today content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access