Many people say that FAS 123 (R) is rather complicated, will that be a problem in using “Option123, v. 6.0”?
Frankly speaking, FAS 123 (R) is pretty complicated. However, it won’t be a problem to use “Option123, v. 6.0”. FAS 123 (R) requires all companies to expense and disclose reports regarding employee options. As mentioned in our web-site, “Option123, v. 6.0” is designed to assist companies in calculating the estimated fair value of employee stock options and similar awards as required by FAS 123 (R). It helps you, in a much simple way, expense the far value of employee stock options besides assisting you in tracking your equity compensation plan. On December 16, 2004, the Financial Accounting Standards Board (FASB) issued FASB Statement No. 123 (revised 2004), which is a revision of FASB Statement No. 123, “Accounting for Stock-Based Compensation”. FAS 123(R) supersedes APB Opinion No. 25, “Accounting for Stock Issued to Employees”, and amends FASB Statement No. 95, “Statement of Cash Flows”. “Option123 v. 6.0” reflects the changes in FAS 123 (R).
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