SEC endorses market-based valuation of stock options
WASHINGTON, DC – The US Securities and Exchange Commission (SEC) has endorsed the creation of new market-based instruments to estimating fair value of employee stock options.
In 2004, the Financial Accounting Standards Board (FASB) revised Standard No. 123 (by issuing Statement 123R), to require that employee stock options be recorded as an expense on financial statements of the issuing company. Statement 123R requires firms to estimate the grant-date fair value of the stocks that an entity is obligated to issue when employees have earned the right to benefit from the
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