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The Financial Accounting Standards Board's Proposal on Accounting for Shared-based Payments: Implementation and Effect on Plan Design

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  • date(s):

    May 11, 2004

related attorney(s):

print event

Hosted by The Fox School of Business and Management's Department of Accounting at Temple University

8:30 a.m. - 4:30 p.m.

Kiva Auditorium

Ritter Annex

Temple University, Philadelphia

Through the long economic boom that began in the early 1980's, stock options became increasingly popular with employees and executives alike, becoming a form of off-the-books currency. At the same time, accounting rulemakers' attempts to require recognition of the cost of those options met with widespread opposition, forcing them to back away from requiring recognition.

CONFERENCE OBJECTIVES

Gain insight into proposed new requirements in accounting for share-based payments.

Discuss issues involved in implementing the proposed new requirements.

Explore the effect of the proposal on compensation plan design.

Featured Morgan Lewis Presenters:

N. Jeffrey Klauder

Joseph E. Ronan, Jr.

Mims Maynard Zabriskie