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Accounting for Stock Options: the Controversy Continues
CPA Journal 
June 5, 2001
Excerpt: Instead of replacing APB 25's intrinsic value based method of accounting for stock-based employee compensation plans, SFAS 123 allows a choice between the intrinsic value method and the fair value method. The intrinsic value method, however, triggers footnote disclosure of the effect on earnings ... [hence] the grant of options does not dilute reported earnings. Thus, stock options continue to be 'stealth compensation' ...
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