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Equity Compensation Plans Should Be Amended to Include Mandatory Antidilution Adjustment Provisions (PDF)
Morgan LewisLink to more items from this source
July 28, 2006
4 pages. Excerpt: [A]ccounting firms have begun to focus on the effect of the new FASB accounting standard for equity compensation (FAS 123(R) on adjustments made to equity grants pursuant to plan provisions that permit the board to make adjustments at the board's discretion. Under the old accounting standard (APB 25), this sort of discretionary adjustment did not result in an adverse accounting result, as long as the economic result to the optionee was not improved in the adjustment.

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