Accounting for Stock Options

November 10, 2003 • The Fox School,Temple University

Through the long economic boom that began in the early 1980s, 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. In response to the Enron and WorldCom scandals, accounting for stock options is getting a new look, with the International Accounting Standards Board issuing a proposal in November of 2002 and the Financial Accounting Standards Board working on a proposal expected to be issued shortly.

The goal of our conference is to explore the current state of accounting for stock options, proposed new requirements in accounting for stock options, issues involved in both existing and proposed new requirements, and the effect of accounting on the compensation package. We also aim to promote stimulating discussion and networking among scholars and practitioners.

Date

  • Monday, November 10, 2003

Location

  • Shusterman Hall, Temple University, Philadelphia, PA

Coordinator

  • Steven Balsam, Professor and Merves Research Fellow Department of Accounting, Fox School of Business

Featured Speakers

Featured Presenters

  • Irving Becker, National Practice Leader, Compensation Advisory Services, KPMG
  • John Bijzak, Academic Fellow, Securities and Exchange Commission and Cameron Professorship in Finance, Portland State University
  • David Cross, Principal, Mercer Human Resource Consulting
  • Wayne Guay, Assistant Professor of Accounting, Wharton School of Business, University of Pennsylvania

Who Should Attend

  • Professionals involved in accounting for stock options as well as those involved in designing executive compensation strategies.
  • Executives and human resource managers of corporations affected by the proposed new accounting requirements.
  • Government administrators and policy makers with an interest in accounting policy and its affect on corporations.
  • Scholars, researchers, and students who seek insights on the current state of affairs with respect to stock options.