how to create barcode in vb.net 2010 PART TWO Elements of the Solution in Software

Creation DataMatrix in Software PART TWO Elements of the Solution

PART TWO Elements of the Solution
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solutions for stock options in general. Discussion at the conference focused on the total cost of an option, which includes two components. The first is the actual compensation expense. This is the value of the option at the time it is granted. This component would be expensed under the proposed new rules. The second is the potential additional cost to shareholders of having to sell stock in the future at below-market prices. This additional cost would not be recorded as an expense on the income statement under the proposed rules. The reasoning is that Generally Accepted Accounting Principles (GAAP) do not reflect changes in the market value of most assets, particularly the market capitalization of the firm itself or its stock. Therefore, the argument goes, GAAP should not record the portion of the total cost of the option that is purely determined by the market. Equally important to understand is that the expense will be fixed at the time of the grant with no subsequent adjustments, or true-ups. There are two main reasons a company might want to adjust the expense after the option has been granted: change in price or change in assumptions affecting the initial value. Despite this understanding of the option expense, there was a heated discussion at the conference about whether the grant-date expense should be trued up at a later date. Some participants were in favor of adjusting the original grant-date expense as more accurate information became available regarding the assumptions that went into the option-pricing model. The final consensus of the participants, however, was that the expense should be fixed permanently at the date of grant with no subsequent adjustments or trueups. I view this as a decision of expediency over accuracy. The group also discussed the fact that the value of the options, and hence the grant-date expense, can be managed or reduced by changing the way the options are structured. Most performance features such as tying the vesting date or the exercise price to performance will lower the value and, therefore, the expense of the option. The reason is simple: when performance becomes a factor, the probability of a payoff from the options is lowered. Interestingly companies looking to lower the potential expense associated with their option grants would be well advised to con-
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CHAPTER FOUR An Accounting Solution Everyone Can Live With
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sider adding performance features and/or shortening the term of the options. However if performance-based options have a lower value, companies may also decide to grant more of them so that the net effect means no reduction in executive incentive packages. Nevertheless, fair value/grant date accounting points us in the right direction by providing companies an incentive (or at least eliminating a disincentive) to create more performance-based options. Most importantly fair value/grant date accounting also would cause companies to examine the cost of options relative to the cost of other incentives. I hope this leads to more creative methods in executive compensation and incentives, and less of the one size fits all approach.
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SPECIAL TREATMENT FOR START-UPS
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Another controversial issue raised at the conference, which deserves to be aired, is whether start-up companies need special treatment under the proposed expense rules. In preparation for the conference, I talked to some 25 CEOs and board members of Fortune 500 companies. Not surprising, their opinions in general were that (1) options do have a cost, (2) Corporate America probably has gone too far in allocating increased percentages of outstanding shares to executives through options, and (3) options should be more performance-based. Interestingly, virtually every CEO and board member also expressed concern about the impact of option expensing on start-up companies. In particular they feared that start-ups would be hampered in their ability to attract and retain high-caliber people if option incentives carried a high associated expense. The ability of these start-ups to get their operations running would be severely diminished if they had to take an expense for the options they give to employees in lieu of cash. When I raised this point at the conference, the panelists were virtually unanimous in their opinion. The panel s view, which reflected the opinion of the accounting rule makers, was there should be no special treatment for start-up companies. Their belief was that if a start-up can t make it on its own merits, then it
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