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Accounting for Stock Options, Revisited
The CPA Journal 
Dec. 15, 2003
Excerpt: The current political and economic environment has reopened the question of accounting for stock options. Unlike in 1995, when FASB last tackled the issue, the public mood favors expensing stock option costs. The major issues left to be decided concern the selection of a valuation model, the revaluation or marking options to market, the frequency of revaluation (i.e., annually versus quarterly), and the period of revaluation and expensing.
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