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By Howard Berkenblit
Soon to be gone are the days of shareholders receiving large envelopes with glossy annual reports and proxy statements printed on flimsy paper.
By Howard Berkenblit
After much debate, expenses related to options and other share-based payments are now required to appear on companies’ income statements. This standard, the Financial Accounting Standards Board’s Statement of Financial Accounting Standards No. 123 (revised 2004), or FAS 123R, is effective for periods ending after June 15, 2005.