Does Black Scholes Overvalue Early Stage Company Allocations?
Analytics
January 15, 2010 James Walling, CFA
See why a growing number of auditors are acknowledging the weakness of the Black Scholes Merton option-pricing model. Practitioners have identified a number of cases when its use is not appropriate. Read More
0 | Join the Discussion

The Cost of Compliance for 409a/123r — and the Higher Costs of Getting it Wrong
Accounting, Regulations, & Reporting
January 13, 2009
Private companies must now meet a substantially higher standard in the valuation of their shares for both tax and financial reporting purposes, with the passage of IRS Section 409A and SFAS 123R. Read More

Private Companies Banking in a Sarbanes-Oxley World
Accounting, Regulations, & Reporting
October 15, 2008
The Sarbanes-Oxley Act of 2002 (SOX) is the most significant business legislation introduced since the Great Depression and is primarily designed to enhance public confidence in corporate governance and financial Read More

FAS 123R: Ready, Set, Go!
Accounting, Regulations, & Reporting
October 15, 2008
More than three years have passed since the Financial Accounting Standards Board (FASB) published Statement 123R (the "Statement") in December 2004, which requires companies to expense share-based payments, including employee stock options. Read More