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.
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