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Backdating Stock Options: Intentional Fraud or Carelessness?
Law.com 
Sept. 13, 2006
Excerpt: Up until recently, with the release of FAS 123-R, APB 25 controlled. It required an earnings charge for options issued with an exercise price of less than the fair market value of the underlying stock on the date of grant. Granting at less than fair market value, if not prohibited by the plan, was allowed, but the discount was treated as a charge to earnings over the vesting period.
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