Excerpt: Our current proposal still doesn't deal with [whether to require all companies to include stock-option expenses on their income statements]. The International Accounting Standards Board (IASB) is heading toward that requirement. Once the IASB issues its rules later this year, we'll put out another document explaining the differences between current U.S. rules and the ones the IASB will be proposing. We'll get comments on that, then we'll try to figure out what we'll do.  MORE >>