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FASB votes to expense stock options

  • FASB (old) Image

24 Apr 2003

At its meeting on 22 April, the US Financial Accounting Standards Board voted that stock options "are payment for goods and services and that those costs should be recognised".

FASB will consider the timing of recognition and measurement issues at future meetings. The IASB has also proposed to expense the cost of all share-based payments in Exposure Draft 2.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.