Press Room: Article
SFAS 123(R) Valuation Issues in Today’s Environment
The unusually high volatility in the financial markets in late 2008 and early 2009 has created a need to reassess the assumptions used to estimate the fair value of stock compensation under Statement of Financial Accounting Standards No. 123(R), Share Based Payment (SFAS 123(R)).
Company values and assumptions of expected volatility have been particularly impacted. Many companies will want to reconsider the appropriateness of their historical assumptions in today’s environment…