stock option


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  • noun

Words related to stock option

the right to buy or sell a stock at a specified price within a stated period

a benefit given by a company to an employee in the form of an option to buy stock in the company at a discount or at a fixed price

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References in periodicals archive ?
The recent headlines of backdating and manipulating stock option grants have incited increased attention from auditors and regulators," said Patrick Taylor, CEO of Atlanta-based Oversight Systems, in an announcement.
123(R), Share-Based Payment, has a single goal: to report the fair value of employee compensation paid in the form of stock options and other share-based payments in financial statements.
TEI noted that the divergent treatment of stock options for tax and financial accounting purposes continues to spawn much discussion and inquired whether the Treasury Department anticipates proposing any changes in the tax treatment of stock options.
Taxes, he contends, should be a secondary consideration in determining when to exercise a stock option, despite the inducement to reap a lower rate.
stock option plan is relatively tax neutral among these countries other than with respect to relative tax rates.
Stock option expensing and backdating scandals have put everyone on notice that Excel spreadsheets and other error-prone, manual and disparate systems are no longer satisfactory," said Two Step Software President and Founder, Gary D.
Under the notice's interim guidance, the Service will not assess FICA or FUTA tax on the exercise of an option and will not treat a disqualifying disposition of the stock acquired through exercise of statutory stock options as subject to income tax withholding, for those options exercised through Jan.
The FSA involved an ex-husband (we'll call him Harold), who pursuant to a marital property settlement, transferred one-half of his options to purchase his employer's stock-both incentive stock options and nonqualified stock options--to his ex-wife (we'll call her Maude).
44, XYZ now had a variable stock option plan and must account for it as such on its financial statements.
The Audit Committee has arrived at the following findings with respect to the stock option grant practices of the Company:
Since June 15, certain public companies have been accounting for share-based payment transactions--including employee stock option compensation--as an expense, often against their will and better judgment.
In Field Service Advice (FSA) 200005006, the IRS ruled that stock option transfers from a husband to his ex-wife pursuant to a divorce resulted in compensation income for the husband when the options were transferred.
One alternative is a nonemployer stock option plan in which companies grant employees options to buy stock in other companies.