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Stock Options FASB

Holland & Knight LLP

Addressing Underwater Stock Options

Holland & Knight LLP on

Given the significant decline in the stock prices of many companies over the past several months of 2022, a number of companies are reassessing their equity programs and considering repricing outstanding employee stock...more

Stinson - Corporate & Securities Law Blog

FASB Clarifies Accounting for Modifications of Equity Awards

The Financial Accounting Standards Board has issued an Accounting Standards Update (ASU 2017-09; Topic 718) to clarify the accounting for modifications to outstanding share-based payment awards such as stock options and...more

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