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Cover for VALUING EMPLOYEE STOCK OPTIONS

VALUING EMPLOYEE STOCK OPTIONS

The Financial Accounting Standards Board (FASB) released a Proposed Statement of Financial Accounting Standards (FAS) in 2004 that amended earlier FAS Statements 123 and 95. Soon after, the Wall Street Journal called this release "among the most far- reaching steps that the Financial Accounting Standards Board has made in its thirty-year history.