Financial Accounting Blog

Wednesday, April 28, 2004

Stock Options. Technology companies would take the largest hit if the FASB Requires Expensing of Stock Options. A Yahoo Finance article shows the effect the reporting change would have made on various companies' earnings had the rule been imposed in 2003.
Technology companies top the list of businesses whose earnings stand to be hit hardest by a decision by the Federal Accounting Standards Board to require companies to treat stock options as expenses.