FASB's stock option rules spur pricing model developments

FASB is expected to make a statement on whether it will review its present rules around mid-March, and this could clear the way for companies that issue stock options to adopt new pricing models.

New York-based Nera Economic Consulting, for example, already has a modified version of Black-Scholes on the market that it claims is generally 5% to 10%, and at times 20%, more accurate than the traditional pricing model. “The idea is that we’re positing what we consider an appropriate model that i

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