FASB Updates Accounting Rules for Stock Compensation
From the FASB’s April 16, 2010 e-mail release: Today the FASB issued Accounting Standards Update No. 2010-13, Compensation—Stock Compensation (Topic 718): Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades (a consensus of the FASB Emerging Issues Task Force). The [...]
RiskMetrics Issues FAQs for Tax and Governance Havens
On January 4, 2010, RiskMetrics issued a set of Frequently Asked Questions on Tax and Governance Havens: International Incorporation Issues. RiskMetrics identifies the following countries as tax and governance havens: Anguilla Antigua/Barbuda Bahamas Barbados Cayman Islands Guernsey Isle of Man Jamaica Jersey Liberia Marshall Islands Mauritius Monaco Netherland Antilles Panama Virgin Islands (UK) So what [...]
CEPI Issues Draft Report on Global Stock Plans
Last week, the Certified Equity Professional Institute (CEPI) at Santa Clara University released a draft version of its 2009 research project – GPS | Global Stock Plans. “GPS” stands for Guidance, Procedures, and Systems. The draft research report is open for public comment until September 30, 2009. The report covers several different areas of global [...]


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