BusinessCompany NewsCoke to test stock options standard

Coke to test stock options standard

Beverage giant Coca-Cola is one of a number of public companies in the US that has signed up to 'road test' plans to force companies to expense stock options.

Link: FASB attacked over share options standard

Coca-Cola will help the Financial Accounting Standards Board, the US standard setter, solve the issue of how to value stock options.

It will assess the potential costs and benefits from expensing stock options.

FASB has decided that companies should deduct the costs of stock options from their earnings statements and is now working on how to measure the value of those options as part of a standard it expects to propose early next year.

This standard is similar in nature to proposals put forward by its global counterpart, the International Accounting Standards Board, and is expected to form part of International Financial Reporting Standards, due out in 2005.

Related Articles

M&S business rate liabilities based on £570m rateable value

Company News M&S business rate liabilities based on £570m rateable value

4m Emma Smith, Managing Editor
BDO replaces Deloitte as Mitie auditor

Audit BDO replaces Deloitte as Mitie auditor

8m Emma Smith, Managing Editor
CVR Global appoints partner in London office

Company News CVR Global appoints partner in London office

12m Alia Shoaib, Reporter
FTSE100 failing to provide adequate ethics information

Company News FTSE100 failing to provide adequate ethics information

1y Alia Shoaib, Reporter
Moore Stephens recruits new private client partner

Accounting Firms Moore Stephens recruits new private client partner

1y Emma Smith, Managing Editor
Magma Group announces merger, partner promotions

Accounting Firms Magma Group announces merger, partner promotions

1y Emma Smith, Managing Editor
BDO on ‘recruitment spree’ with multiple partner appointments

Accounting Firms BDO on ‘recruitment spree’ with multiple partner appointments

1y Emma Smith, Managing Editor
Brand strength leads to fee income growth for RSM

Accounting Firms Brand strength leads to fee income growth for RSM

1y Emma Smith, Managing Editor