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cash, or a combination thereof), or the award may permit the employee or employer to elect the form of payment Notwithstanding the guidance provided in APB Opinion No 25, considerable disagreement continued to exist as to the appropriate method of accounting for variable awards As a result, signi cant differences arose in the methods used by employers to account for variable awards, which led to numerous requests of the FASB for clari cation In December 1978, the FASB provided this clari cation through the issuance of FASB Interpretation No 28, Accounting for Stock Appreciation Rights and Other Variable Stock Option or Award Plans, an interpretation of APB Opinion No 25 In paragraph No 2 of the Interpretation, the FASB speci es that:
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APB Opinion No 25 applies to plans for which the employer s stock is issued as compensation or the amount of cash paid as compensation is determined by reference to the market price of the stock or to changes in its market price Plans involving SARs and other variable plan awards are included in those plans dealt with by [APB] Opinion No 25
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The Interpretation provides speci c guidance in the application of APB Opinion No 25 to variable awards, particularly in those more troublesome areas where the greatest divergence in accounting existed prior to its issuance However, APB Opinion No 25, as interpreted, failed to incorporate criteria that can be consistently applied to all types of plans As a result, as new types of plans have evolved and changes in the tax laws have occurred, new interpretations and guidance have been required, resulting in a steady stream of pronouncements by the FASB and the Emerging Issues Task Force (EITF) since 1978, as shown in Exhibit 391 The nature and the frequency of these additional pronouncements underscore the dif culties in applying the primary pronouncements to the myriad of stock-based compensation awards that have arisen since their issuance To address this problem, the FASB undertook a major project in 1984 to reconsider the accounting for stock-based compensation, whether issued to employees or issued to vendors, suppliers, or other nonemployees In October 1995, the FASB issued FASB Statement No 123, Accounting for Stock-Based Compensation FASB Statement No 123 allows companies to retain the current approach set forth in APB Opinion No 25, as amended, interpreted, and clari ed; however, companies are encouraged to adopt a new accounting method based on the estimated fair value of employee stock options Companies that do not follow the fair value method are required to provide expanded disclosures in the footnotes Thus, the FASB settled on a compromise solution to a complex issue that had become extremely politicized The vast majority of entities have not elected the fair value method of accounting for stock options Therefore, the nancial statements of most companies include two presentations of a company s results of operations rather than the normal presentation of a single net income FASB Statement No 123 was preceded by an exposure draft issued by the FASB that would have required a new accounting method that results in reporting expense in connection with virtually all stock options issued to employees However, those who receive stock options believe a requirement to change to the new method could threaten their stock options: The Wall Street Journal reported that FASB s chairman Dennis Beresford says he scoffed at the doomsday arguments during a heated discussion aboard one corporate jet The executives he was debating invited him to exit the craft at 20,000 feet 3 And Beresford himself reported that the CEO of one of United States most successful companies said that if the FASB was allowed to nalize the draft as proposed it would end capitalism 4 To prevent this disaster, the US Congress prepared a bill entitled the Accounting Standards Reform Act, which, if enacted, would have required the Securities and Exchange Commission
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John Helyar and Joann S Lublin, Corporate Coffers Gush with Currency of an Opulent Age, Wall Street Journal August 10, 1998, p B5 4 Dennis R Beresford, How to Succeed as a Standard Setter by Trying Really Hard, Accounting Horizons, September 1997, p 83
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