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Heads Up: SEC Staff’s Views on Option Backdating and Grant Practices

Volume 13, Issue 13


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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.

Heads Up and other information on accounting and financial disclosure also can be found on the  Deloitte Accounting Research Tool (DART). DART, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), SEC, International Accounting Standards Board (IASB) and our own accounting manual and interpretative accounting guidance. Updated every business day, DART has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. DART subscribers receive periodic emails highlighting recent additions to the DART library.  Read more about DART.

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