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.
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