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The CAQ Web Resource includes hyperlinks to authoritative and interpretive guidance as well as other resources issued by the FASB, PCAOB, SEC and CAQ related to the accounting for and auditing of stock compensation.
Section I. FASB
Accounting Standards Codification (ASC)
Other FASB Resource
FASB SFAS 123R Frequently Asked Questions (FAQs), December 16, 2004
SECTION II. PCAOB
PCAOB Guidance
- Chairman Testimony - Concerning Certain Issues Related to Companies' Stock Option Granting Practices, September 6, 2006
SECTION III. SEC
SEC Regulatory Actions
SEC Amends Executive Compensation Disclosure to More Closely Align with FASB Guidance on Stock Compensation
SEC Final Rule: Amendment to the Compliance Date for SFAS 123(R)
SEC Staff Interpretations
SEC Staff Accounting Bulletin No. 110 (SAB 110)
SEC Staff views regarding the development of an estimated expected term for "plain vanilla" share options in accordance with SFAS 123(R).
SEC Staff Accounting Bulletin No. 107 (SAB 107)
SEC Staff views regarding the interaction between SFAS 123(R) and certain SEC rules and regulations and provides the staff’s views regarding the valuation of share-based payment arrangements for public companies.
SEC Issues Staff Letters to Industry, Office of the Chief Accountant:
Other SEC Resources
Testimony Concerning Tax and Accounting Issues Related to Employee Stock Option Compensation, June 5, 2007
- Director White, SEC Division of Corporation Finance
SEC Office of Economic Analysis Memorandum, "Economic Perspective on Employee Option Expensing," March 18, 2005
SEC Chief Accountant Statement on FASB Statement No. 123(R), December 16, 2004
- SEC Chief Accountant Nicolaisen
SEC Regulations Committee
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