SEC extends employee stock options expensing deadline

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The Securities and Exchange Commission (SEC) has extended the deadline for mandatory expensing of employee stock options – the treatment of these options as an expense in financial filings – by US public companies, in the wake of continued opposition from lobbyists, public companies and accountancy firms.

The six-month extension was granted just weeks after the SEC issued a bulletin detailing the original implementation schedule. This initial guidance required compliance with the Financial

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