The Columbus Business First journal has an opinion piece on why Ohioans should care about the stock options debate. FASB currently calls for "one size fits all" accounting standard for stock options.

Up until now, standard practice with regard to accounting for stock options involved acknowledging their issue and then later incorporating their impact once employees cashed them in. The standards board's plan is to require companies record options at the time of issue.

Placing an accurate value on options before they are exercised is problematic at best, however, and newly established businesses likely will not have the upfront capital to afford such a measure.