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The Motley Fool March 31, 2004 Bill Mann	FASB: Ready to Rumble The Financial Accounting Standards Board announces it intends to require companies to expense stock options.
CFO August 1, 2003 Craig Schneider	Who Rules Accounting? Congress muscles in on FASB -- again.
The Motley Fool September 15, 2004 Bill Mann	Exhausting Every Option The International Employee Stock Option Coalition, a high tech industry lobbying group in Washington D.C., plays its latest gambit on trying to de-claw options expensing.
InternetNews July 20, 2004 Roy Mark	House Votes to Block Stock Option Expensing The U.S. House of Representatives approved legislation supported by the tech industry to pre-empt a proposed federal accounting regulation calling for corporations to deduct the cost of all employee stock options from their profits.
The Motley Fool October 14, 2004 Bill Mann	Stock Options: Pause to Reload The FASB delays stock option expensing by six months. That's just more time for Big Tech to lobby.
CFO August 1, 2003 Julia Homer	Days of Future Past A year after the passage of Sarbanes-Oxley, Congress has proposed a bill that undercuts the intent of the legislation.
InternetNews October 7, 2004 Roy Mark	Congress Still Hot on Tech Agenda The House and Senate are battling to session's end on new Internet access tax moratorium and blocking stock option expensing.
The Motley Fool December 18, 2006 Matthew Crews	Nice: Stock-Option Expensing SFAS 123R is here. No longer do investors and analysts have to go back and forth adjusting the results for a comparison basis. Stock options will be expensed.
The Motley Fool March 17, 2004 Bill Mann	The Best Stock Options Model Are there perfect ways to value stock options? No. But anything is better than this. What's the sign that the Financial Accounting Standards Board is thinking about requiring stock options to be expensed? Lots of trips to Washington by Silicon Valley executives, and pre-emptive bills in Congress. Certainly, someone up there recognizes that accounting is best left to accountants.
InternetNews March 10, 2005 Roy Mark	Senate: Stock Option Expensing Likely Tech industry claims new accounting rules will hurt profits and cripple employee incentives.
BusinessWeek April 26, 2004	How Expensive Will Expensing Options Be? A talk with accounting expert Pat McConnell on the impact of stock options on earnings
CFO April 15, 2012 Sarah Johnson	Averting Revenue-Recognition Angst FASB and the IASB seek to allay worries over new rules for booking revenue.
Entrepreneur August 2004 Stephen Barlas	Out of Sight Stock options can stay off your balance sheet--for now. The Stock Option Accounting Reform Act seeks an economic impact study and provisions for small businesses.
The Motley Fool July 12, 2004 Chris Mallon	Who'll Be Liable for Options? A new proposal adds a dynamic twist to expensing stock options.
Entrepreneur November 2002 C.J. Prince	There's No Hiding It All the cool companies are expensing their options. Can your business survive without that extra earnings padding?
BusinessWeek March 1, 2004 Louis Lavelle	Options: A Modest Proposal Why not expense part of the cost at grant and the rest at expiration?
The Motley Fool September 3, 2004 Chris Mallon	Optional No Longer Expense-free option grants are a thing of the past, thanks to the Financial Accounting Standards Board's (FASB) new rule.
Knowledge@Wharton	New Ways to Retain and Reward Employees (Hint: We're Not Talking Stock Options) A handful of technology companies are heading in alternative directions when it comes to giving employees incentives to stay and perform well.
CFO October 1, 2003	Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate.
CFO	Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times...
Real Estate Portfolio Jan/Feb 2001 Yungmann & Taube	Proposed New Rules for Cost Capitalization This article summarizes the pitfalls and potential benefits of the proposal, but more importantly, it calls for action on the part of NAREIT's membership...
Knowledge@Wharton	Tangible Agitation Over a Proposal on Intangible Assets Beefing up the disclosure of intangible assets would potentially yield greater transparency, enabling the investment communities to make better decisions about their capital. Should companies be required to disclosure information about their intangible assets to investors?
CFO November 1, 2011 Marielle Segarra	New Leasing Proposals Continue to Draw Heat FASB and the IASB respond to criticism as they prepare a new exposure draft for lease accounting.
InternetNews March 8, 2005 Roy Mark	U.S. Could Lose Tech Edge, TechNet Warns TechNet presented Capitol Hill with an innovation agenda to get back on the IT track it claims the U.S. is falling from.
CFO February 1, 2003 Julia Homer	Rule-makers The stage is set for a major shift in accounting practice.
CFO November 1, 2010 Marie Leone	Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up?
The Motley Fool April 2, 2004 Bill Mann	Intel's Red Herring Intel CEO spells doom and gloom if option expensing is mandatory. Please.
The Motley Fool December 8, 2004 Bill Mann	Aligning Interests? Yeah, Right Cisco's employees apparently can't sell their stock options fast enough. Suits the company just fine.
The Motley Fool December 28, 2004 Jim Schoettler	Uncovering the Billion-Dollar Secret Traditional stock option accounting practices lead companies to overstate their net income. Here is a look at how significant these overstatements are, who's responsible for fixing the problem, and what they're doing about it to place themselves and their investors in an advantageous position.
The Motley Fool June 25, 2004 Bill Mann	Valley's Intellectual Bankruptcy Yesterday, the Financial Accounting Standards Board held a contentious roundtable in Palo Alto, Calif., to discuss FASB's standing proposal to require American companies to treat stock options granted to employees as an expense.
Knowledge@Wharton January 29, 2003	Are Stock Options In Your Future? Given the recent turmoil surrounding stock options -- including well-publicized abuses of executive stock options, the depressed market, and anticipated new rules on the expensing of options -- has this once-popular form of compensation lost its appeal?
Real Estate Portfolio Special Issue 2005 Yungmann & Agarwal	One World, One GAAP Global businesses and international investors are increasingly demanding accounting information that they can understand when running businesses and making investment decisions on a worldwide basis.
Knowledge@Wharton	How Employee Stock Options Can Undermine the Value of Ordinary Shares What effect do options have on the number of stock shares a company has in circulation? The answer can make a big difference when a company computes its earnings per share, and when investors calculate the critical price-to-earnings ratio.
The Motley Fool April 21, 2004 Bill Mann	Silliness From Taser Taser granted 3.56 million options to employees through last year at an average strike price of $3.65, creating a head office that, out of 42 employees, has 28 millionaires, "with no cost to the company."
The Motley Fool July 7, 2004 Bill Mann	Buffett Rips Congress on Options Why just counting the options given to the top five execs is a dumb, dumb idea.
Commercial Investment Real Estate Jan/Feb 2011 Frank N. Simpson	Policy Watch Advice and news for CCIM designation holders on lobbying efforts.
InternetNews April 18, 2005 Roy Mark	Senator Backs Tech on Stock Options Legislator feels stock options shouldn't be expensed at all.
BusinessWeek July 28, 2003 Steve Hamm	Expense Options -- but Give Startups a Break Large companies can afford to expense options, but startups could find it harder to bring new innovations to market. Expensing would make it more difficult for startups to recruit, since they use the potential of a huge options payday to lure top talent.
CFO December 1, 2010 Marie Leone	Taking the "Ease" Out of "Lease"? By doing away with operating leases, new accounting rules could bring billions of dollars back onto company balance sheets.
CFO May 1, 2004 Craig Schneider	Forget Black-Scholes? Why the traditional option-pricing model may not be the best way to value employee stock option grants.
CFO August 1, 2002 Andrew Osterland	Pay for Nonperformance? Executive compensation practices won't change until accounting rules for options are fixed.
BusinessWeek December 9, 2010 Yalman Onaran	An International Spat Over Bank Bookkeeping A dispute between the U.S. and international accounting standards boards is holding up a global agreement.
U.S. Banker July 2009 Joseph Rosta	FASB Waves Goodbye to "Qs" The Financial Accounting Standards Board has decided to eliminate the concept of qualified special purpose entities.
Inc. March 2005 Darren Dahl	FASB Limits Stock Options What new stock option rules mean for you. If you hand out stock options to employees, a controversial ruling from the Financial Accounting Standards Board might give you pause.
CFO April 1, 2009 Leibs & Leone	The Blame Game Goes into Overtime The debate over the fairness and value of fair-value accounting intensified last month as lawmakers took accounting rule-setters to task for the role that fair value has allegedly played in the current economic crisis.
CFO November 1, 2011 David M. Katz	FASB as Private-Company Standards-Setter? A proposed new council would report to FASB, an idea at odds with another recent high-level recommendation.
CFO September 1, 2006 Ronald Fink	Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.
Knowledge@Wharton February 12, 2003	A "Perfect Storm" of Circumstances Batters Corporate Pension Plans Questions raised about accounting for pension funds have prompted some Wharton faculty and other experts to ask if rules promulgated by the Financial Accounting Standards Board, as well as the Internal Revenue Code itself, may have played a significant part in the strife.
BusinessWeek December 22, 2003 Steve Hamm	Will Expensing Cost The U.S. Jobs? Tech execs claim new accounting rules requiring public companies to expense stock options could force them to send work overseas.
BusinessWeek September 12, 2005 David Henry	Speed Bumps For Dealmakers Proposed rule changes may force corporate buyers to bare more detail -- and take more lumps that could hurt their results and make earnings more volatile. Dealmaking may be less fun in the future. But investors should get a much clearer view of what it's costing them.