Nuances of the Treasury Stock Method: stock option expensing and the impact of compensation costs on diluted earnings per share

Article Abstract:

The justification of the items included in the treasury stock method(TSM), the reason for their inclusion is explained with illustrative example in detail. The computation earnings per share in annual financial statements are discussed.

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Stock option alchemy: Turning lead into gold

Article Abstract:

The author examines methods of maximizing benefits of stock option plans and remain within the standards set forth by the U.S. Internal Revenue Service.

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Breaking up is hard to do: Stock options in corporate divestitures

Article Abstract:

The author examines how best to manage stock options when companies launch spin-offs, downsize, or are acquired.

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