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November 2013 » Accounting for Employee Stock Options
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John E. McEnroe, DBA, CPA, and Stanley C. Martens, and Ning Du, PhD
In December 2004, FASB issued Statement of Financial Accounting Standards (SFAS) 123(R), Share-Based Payment, effective for public entities beginning on the first interim or annual reporting period after June 15, 2005. This statement superseded SFAS 123, Accounting for Stock-Based Compensation, issued in 1995. FASB’s methods for valuing stock options—under SFAS 123(R) and certain sections of Accounting Standards Codification (ASC) Topic 718, “Stock Compensation”—require many estimates.
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