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Backdating Employee Stock Options: Accounting and Legal Implications
The CPA Journal via The New York State Society of Certified Public Accountants 
Oct. 9, 2007
Excerpt: The authors discuss the accounting treatment of stock options under Accounting Principles Board (APB) Opinion 25, 'Accounting for Stock Issued to Employees,' and SFAS 123(R), Share-Based Payment. Next, the authors examine Sarbanes-Oxley Act (SOX)–related problems that arise from backdated stock options. The article concludes by presenting the potential financial implications of backdating for investors.
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