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BusinessWeek April 26, 2004	How Expensive Will Expensing Options Be? A talk with accounting expert Pat McConnell on the impact of stock options on earnings
The Motley Fool March 31, 2004 Bill Mann	FASB: Ready to Rumble The Financial Accounting Standards Board announces it intends to require companies to expense stock options.
The Motley Fool October 14, 2004 Bill Mann	Stock Options: Pause to Reload The FASB delays stock option expensing by six months. That's just more time for Big Tech to lobby.
The Motley Fool December 28, 2004 Jim Schoettler	Uncovering the Billion-Dollar Secret Traditional stock option accounting practices lead companies to overstate their net income. Here is a look at how significant these overstatements are, who's responsible for fixing the problem, and what they're doing about it to place themselves and their investors in an advantageous position.
InternetNews July 20, 2004 Roy Mark	House Votes to Block Stock Option Expensing The U.S. House of Representatives approved legislation supported by the tech industry to pre-empt a proposed federal accounting regulation calling for corporations to deduct the cost of all employee stock options from their profits.
The Motley Fool September 15, 2004 Bill Mann	Exhausting Every Option The International Employee Stock Option Coalition, a high tech industry lobbying group in Washington D.C., plays its latest gambit on trying to de-claw options expensing.
The Motley Fool September 3, 2004 Chris Mallon	Optional No Longer Expense-free option grants are a thing of the past, thanks to the Financial Accounting Standards Board's (FASB) new rule.
IndustryWeek May 1, 2004 John S. McClenahen	FASB Options Rule Draws Rants, Raves Manufacturing and tech trade associations attack the FASB proposed rule changes for booking stock options and other share-based payments.
The Motley Fool July 12, 2004 Chris Mallon	Who'll Be Liable for Options? A new proposal adds a dynamic twist to expensing stock options.
BusinessWeek July 28, 2003 Steve Hamm	Expense Options -- but Give Startups a Break Large companies can afford to expense options, but startups could find it harder to bring new innovations to market. Expensing would make it more difficult for startups to recruit, since they use the potential of a huge options payday to lure top talent.
The Motley Fool December 17, 2004 Bill Mann	Yes, Options Really Are an Expense The Financial Accounting Standards Board stares down the tech lobby and mandates that employee stock options must be expensed.
InternetNews March 10, 2005 Roy Mark	Senate: Stock Option Expensing Likely Tech industry claims new accounting rules will hurt profits and cripple employee incentives.
CFO August 1, 2003 Craig Schneider	Who Rules Accounting? Congress muscles in on FASB -- again.
The Motley Fool March 17, 2004 Bill Mann	The Best Stock Options Model Are there perfect ways to value stock options? No. But anything is better than this. What's the sign that the Financial Accounting Standards Board is thinking about requiring stock options to be expensed? Lots of trips to Washington by Silicon Valley executives, and pre-emptive bills in Congress. Certainly, someone up there recognizes that accounting is best left to accountants.
CFO October 1, 2003	Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate.
The Motley Fool December 23, 2005 Philip Durell	First Data Fiddles Around A stock-option plan won't hurt the parent company of Western Union financially, or change its valuation, but it does say something about the board and the executives who deem it worth fiddling with the plan to dress up future income statements.
The Motley Fool November 15, 2005 Nathan Parmelee	Option Accounting Causes No Pain Options are being expensed on the income statement, and the world didn't come to an end. The truth is that these companies were already being valued by analysts with some form of accounting for options grants taking place.
InternetNews April 18, 2005 Roy Mark	Senator Backs Tech on Stock Options Legislator feels stock options shouldn't be expensed at all.
BusinessWeek March 1, 2004 Louis Lavelle	Options: A Modest Proposal Why not expense part of the cost at grant and the rest at expiration?
BusinessWeek December 22, 2003 Steve Hamm	Will Expensing Cost The U.S. Jobs? Tech execs claim new accounting rules requiring public companies to expense stock options could force them to send work overseas.
The Motley Fool June 25, 2004 Bill Mann	Valley's Intellectual Bankruptcy Yesterday, the Financial Accounting Standards Board held a contentious roundtable in Palo Alto, Calif., to discuss FASB's standing proposal to require American companies to treat stock options granted to employees as an expense.
Real Estate Portfolio Special Issue 2005 Yungmann & Agarwal	One World, One GAAP Global businesses and international investors are increasingly demanding accounting information that they can understand when running businesses and making investment decisions on a worldwide basis.
Entrepreneur June 2005 Crystal Detamore-Rodman	Taking Stock Minimize the costs of new stock-option expensing rules.
The Motley Fool April 2, 2004 Bill Mann	Intel's Red Herring Intel CEO spells doom and gloom if option expensing is mandatory. Please.
Real Estate Portfolio Jan/Feb 2001 Yungmann & Taube	Proposed New Rules for Cost Capitalization This article summarizes the pitfalls and potential benefits of the proposal, but more importantly, it calls for action on the part of NAREIT's membership...
The Motley Fool July 22, 2004 Bill Mann	House Meddles in FASB Matters The House of Representatives moves to block the independence of America's top accountants.
CFO August 1, 2003 Julia Homer	Days of Future Past A year after the passage of Sarbanes-Oxley, Congress has proposed a bill that undercuts the intent of the legislation.
BusinessWeek December 22, 2003 Steve Hamm	Chambers: Stock Options Inspire Innovation John T. Chambers, chief executive officer of networking giant Cisco Systems Inc., is an outspoken critic of upcoming accounting rules requiring companies to expense stock options. In an interview, Chambers explains his position:
Knowledge@Wharton	How Employee Stock Options Can Undermine the Value of Ordinary Shares What effect do options have on the number of stock shares a company has in circulation? The answer can make a big difference when a company computes its earnings per share, and when investors calculate the critical price-to-earnings ratio.
BusinessWeek July 12, 2004 Hof & Kerstetter	Earth To Silicon Valley: You've Lost This Battle If anyone thought tech executives might finally give up their long fight against counting employee stock options as an expense, a rally on June 24 quashed that notion. Here's why tech should end its fight against options expensing.
The Motley Fool April 21, 2004 Bill Mann	Silliness From Taser Taser granted 3.56 million options to employees through last year at an average strike price of $3.65, creating a head office that, out of 42 employees, has 28 millionaires, "with no cost to the company."
Knowledge@Wharton January 29, 2003	Are Stock Options In Your Future? Given the recent turmoil surrounding stock options -- including well-publicized abuses of executive stock options, the depressed market, and anticipated new rules on the expensing of options -- has this once-popular form of compensation lost its appeal?
The Motley Fool April 12, 2005 Charly Travers	Where Did the Earnings Go? Expensing stock options will not be kind to some prominent biotechs.
The Motley Fool July 7, 2004 Bill Mann	Buffett Rips Congress on Options Why just counting the options given to the top five execs is a dumb, dumb idea.
Knowledge@Wharton	New Ways to Retain and Reward Employees (Hint: We're Not Talking Stock Options) A handful of technology companies are heading in alternative directions when it comes to giving employees incentives to stay and perform well.
CFO March 2009 Leone & Reason	How Extreme Is the Makeover? Two years from now, balance sheets might not balance.
Entrepreneur November 2002 C.J. Prince	There's No Hiding It All the cool companies are expensing their options. Can your business survive without that extra earnings padding?
Inc. April 2005 Michael Sisk	Taking Stock Stock options are about to get pricier, thanks to a new regulation passed by the Financial Accounting Standards Board. Fortunately, options are not the only way to dole out equity. Here are four other strategies for small businesses to consider.
InternetNews October 7, 2004 Roy Mark	Congress Still Hot on Tech Agenda The House and Senate are battling to session's end on new Internet access tax moratorium and blocking stock option expensing.
Entrepreneur August 2004 Stephen Barlas	Out of Sight Stock options can stay off your balance sheet--for now. The Stock Option Accounting Reform Act seeks an economic impact study and provisions for small businesses.
The Motley Fool February 22, 2005 Selena Maranjian	Bye-Bye, Stock Options Stock options may soon go the way of the dodo bird and saber-toothed tiger. Now that options aren't free, many companies are reining them in.
CFO May 1, 2004 Craig Schneider	Forget Black-Scholes? Why the traditional option-pricing model may not be the best way to value employee stock option grants.
The Motley Fool September 13, 2005 Nathan Parmelee	SEC Dismisses Cisco's Option The SEC turns down Cisco's proposed market-based method of accounting for stock options. Investors, take note.
The Motley Fool July 28, 2005 Matt Thurmond	Websense Options Expense Websense's current stock price is riskier than it seems at first glance. Earnings for 2004 would have been 43% lower after expensing options, falling from $26.2 million to $14.9 million.
CFO September 1, 2006 Ronald Fink	Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.
Financial Planning January 5, 2008 Laurie Bassi	Invest In People The outdated nature of accounting exacerbates a chronic tendency among U.S.-based, publicly traded companies to invest too little in employee skills.
The Motley Fool April 2, 2004 Whitney Tilson	Coalition of the Greedy CEOs are fighting to keep the stock options gravy train rolling at shareholders' expense. Three cheers for the Financial Accounting Standards Board, which recently released its proposal to require companies to expense stock options.
Knowledge@Wharton	Tangible Agitation Over a Proposal on Intangible Assets Beefing up the disclosure of intangible assets would potentially yield greater transparency, enabling the investment communities to make better decisions about their capital. Should companies be required to disclosure information about their intangible assets to investors?
CFO April 1, 2008 Alan Rappeport	One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications.
The Motley Fool August 2, 2004 Seth Jayson	Intel May as Well Restate Earnings Employee stock options, which Intel feels aren't worth measuring on the income sheets, cost the chip maker almost 20% of last quarter's earnings.