Criticism of mandatory options expensing proposal continues

New Angles

The controversy surrounding proposals to require companies in the US to charge the cost of employee stock options against their income statements – referred to as mandatory expensing – shows no sign of abating. Robert Herz, chairman of the Financial Accounting Standards Board (FASB), continued to offer a robust defence of FASB’s proposals during his testimony on Capitol Hill last month.

But lobbyists representing small business interests – which account for much of the opposition to mandatory

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact or view our subscription options here:

You are currently unable to copy this content. Please contact to find out more.

Sorry, our subscription options are not loading right now

Please try again later. Get in touch with our customer services team if this issue persists.

New to View our subscription options

If you already have an account, please sign in here.


Want to know what’s included in our free registration? Click here

This address will be used to create your account

You need to sign in to use this feature. If you don’t have a account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account here