Norwalk, Conn. (April 1, 2004) -- The U.S. moved closer to expensing stock options this week, as the Financial Accounting Standards Board unveiled its much-anticipated exposure draft on share-based payments.

As expected, under the accounting rule maker's controversial proposal, all forms of share-based payments to employees, including stock options, would be treated as an expense in the company's income statement. The expense would be measured at fair value at the grant date.

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