Heads Up: SEC Staff’s Views on Option Backdating and Grant PracticesVolume 13, Issue 13 |
The attached issue of
Heads Up discusses the recently issued letter by the Office of the Chief Accountant of the Securities and Exchange Commission (SEC) on the SEC's views regarding the accounting for stock options in the historical financial statements of public companies. According to the SEC, the views expressed in the letter will “assist in the resolution of accounting issues that have been raised during reviews of past stock option grants in a way that benefits investors and the capital markets.”
Read more in the file attached below, or visit the
Heads Up Archive
for past issues.
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Heads Up: SEC Staff’s Views on Option Backdating and Grant Practices
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