A cloud of uncertainty surrounds options expensing, with analysts and companies taking different approaches.
If there was any thought that incoming SEC chairman Christopher Cox would undermine the much-anticipated mandatory expensing of stock options, forget it. A long-time critic of the plan to expense stock options, Cox quickly ruled out any interference with the implementation of Financial Accounting Standards Board (Fasb) Statement 123R, which once and for all treats stock options as an expense on the income statement. Depending on their fiscal year-end, most blue-chip technology companies
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