Standard Nothing New at Mercantile
Tags: STOCK options; FINANCIAL Accounting Standards Board; MERCANTILE Bankshares Corp.; STOCKS (Finance) -- Prices; FASB pronouncement : Statement 123
Related Articles
- Managing Stock Option Expense: The Manipulation of Option-Pricing Model Assumptions. JOHNSTON, DEREK // Contemporary Accounting Research;Summer2006, Vol. 23 Issue 2, p395
This paper examines whether firms that voluntarily recognize stock option expense in their financial statements manage that expense downward more than firms that do not recognize the expense by adjusting option-pricing model assumptions. To examine this issue, I collect option-pricing model...
- Banks Want Uniform Rules For Expensing Options Pay. Garver, Rob // American Banker;8/14/2002, Vol. 167 Issue 155, p4
Reports that U.S. financial services firms want uniform accounting rules for expensing stock options. Search for a common standard of measuring stock option expense; Plans to consider an amendment in accounting principles by the U.S. Financial Accounting Standards Board for expense of stock...
- HOW THE FASB'S NEW RULE WORKS, STEP BY STEP. // Financial Executive;Nov/Dec95, Vol. 11 Issue 6, p42
The article focuses on how Financial Accounting Standard Boards (FASB) pronouncement Statement 123. It presents information on fixed stock options, performance options, and stock-appreciation rights under current rules, and then examines these same options and stocks under FASB pronouncement...
- Should Executive Options Be Expensed? Ronen, Joshua // Journal of Accounting, Auditing & Finance;Summer2008, Vol. 23 Issue 3, p437
On December 16, 2004, the Financial Accounting Standards Board published FASB Statement No. 123 (revised 2004), which significantly changes the accounting for employee stock options. Under the new standard, equity-based compensation results in a cost to the issuing enterprise and should be...
- A Troubling Requirement. Hassett, Kevin A.; Wallison, Peter J. // Regulation;Spring2004, Vol. 27 Issue 1, p52
Discusses issues concerning the decision of the U.S. Financial Accounting Standard Board in mid-2002 to require companies to include the hypothetical expense of their employee stock options in their financial statements. Use of fair value as stated in Statement of Financial Accounting Standards...
- FASB Publishes Rules Requiring Stock Option Expensing. Goldstein, Jeremy L. // Venulex Legal Summaries;2004 Q4, p1
The article focuses on the revisions made in the Financial Accounting Standards Board (FASB) Statement Number 123 Share-Based Payment (FAS 123(R)) in the U.S. The FAS 123(R) demands all companies to expense stock options and other awards. Stock appreciation rights will benefit under FAS 123(R)...
- Stock Options. Beams, Joseph D. // Strategic Finance;Nov2004, Vol. 86 Issue 5, p50
The article discusses the history and current status of the Financial Accounting Standards Board's (FASB) efforts to require companies to report the fair value of stock options in financial statements. The article discusses FASB statement No. 123, that still allowed companies to report under the...
- ESOs for CFOs: Pricing Employee Stock Option Grants. Oldfield, George S. // Journal of Applied Finance;Spring/Summer2008, Vol. 18 Issue 1, p99
Employee stock options (ESOs) are used by many corporations as a major part of their compensation programs. Expensing issued ESOs on the grant date is now mandated in FAS 123 (R). The SEC's specific measurement objective for disclosure is to estimate an ESO grant's expense to the granting...
- The STOCK OPTIONS Accounting Subterfuge. Grant, C. Terry; Ciccotello, Conrad S. // Strategic Finance;Apr2002, Vol. 83 Issue 10, p37
The article addresses the issue of the Financial Accounting Standards Board (FASB) No. 123, a compromise recommendation that companies charge the fair value of options as a compensation expense. The article discusses the impact that the recognition of this expense would have on financial...
