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The proposed accounting standards update aims to clarify an issuer’s accounting for certain modifications of equity-classified forwards and options (such as warrants) that remain equity classified after their modification.October 26
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The board is considering a proposal aimed at reducing the cost and complexity for private companies when they need to decide on the fair value of the shares underlying a share-option award on its grant date or modification date.August 17
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Companies report fluctuations in revenue and expenses over time in a way that makes the earnings growth look steady across quarters.April 17
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Canada is reining in a tax break on employee stock options by introducing a cap that it expects will impact executives of major, established companies.March 20
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The deferral may not be available to executives, highly compensated officers and those owning 1 percent or more of a corporation’s stock.December 7
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The death of an appeals court judge is throwing open a high-profile tax case once again.August 8
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Silicon Valley’s favorite compensation strategy — paying top employees in stock rather than cash — just got more expensive.August 2
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The justices reversed an appeals court ruling on what constitutes “money remuneration.”June 27
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The Financial Accounting Standards Board hopes to improve the financial reporting for stock compensation.June 20
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The accounting practices associated with share-based compensation have evolved from the ridiculous to the barely sensible.June 7
Founder and chief portfolio managerBastiat Capital
