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Apple Computer made headlines earlier this summer when it announced it would be late in its quarterly filings to the SEC to give it time to restate earnings to take into account backdated options.
Incentive stock options (ISOs) are options granted to individuals for any reason connected with their employment by a corporation to purchase the stock of such corporation.
Companies will treat nonqualified and incentive options differently.
While share-based payment arrangements include stock options, restricted and unrestricted stock, share appreciation rights and employee stock purchase plans, this article focuses on accounting for stock options.
One way for a manager to explicitly account for the timing and sequencing of risky decisions is through options thinking.
Contrary to conventional wisdom, Microsoft's shares climbed even though share grants will henceforth be deducted as an earnings charge, and also despite the fact that Microsoft will restate prior earnings to recognize the cost of options granted under its former plan.
It all must start with the QB making the correct option read on the LOS
Further, all options have an "exercise" price, also called the "strike" price--the level at which an investor can use his or her right to buy or sell a stock.
From an employee's perspective, ISOs offer generally more favorable tax treatment than non-qualified stock options and other equity-based compensation such as restricted stock.
Even though approximately 99% of the options were exercised, this did not turn the grant of the options into completed sales.