Stock Options and Earnings Per Share - updated 2/12/14
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Examples and Illustrations Chapter 19
Stock options and stock appreciation plans. APB 25 and FAS 123 requirements and examples. Stock options (excel)
Power point presentation of options: Options.ppt
Example of a spreadsheet to calculate option prices using the Black-Scholes option pricing model Black-Scholes
The article where the spreadsheet originated: Employee Stock Options FASB 123: Putting together the pieces. James R. Mountain. Journal of Accountancy, 1996 January, p. 73. Putting together the Pieces (PDF version)
Earnings per share (excel) Earnings per share
Earnings per Share topics - word 
Earnings per share (power point)
Stock Split: Microsoft dividend and stock split Q&A and tables
http://www.microsoft.com/investor/InvestorServices/faq/default.aspx#section_3
Find the footnote in which the companies linked below discuss the various issues covered in your text and class. Compare the different methods described and try to relate them to the concepts and principles as described in the conceptual framework and in the text book.
| SONY | Microsoft | Systemsoft | DuPont | IBM | Boeing |
Practice Quizzes: Go to Stice fo up to date quizzes
The REAL Chapter 19 quiz (for points) is on Moodle
Related Articles and Web Sites:
Stock Options; Earnings per Share; Return on Equity
Callaghan, P. J. Saly and C. Subramaniam The Timing of Option Repricing Source: The Journal of Finance, Vol. 59, No. 4 (Aug., 2004), pp. 1651-1676 (this is the article that let the kitty out of the bag!!!!)
Anon: Stock Options Bring Heated Forum in D.C. San Jose Mercury News, May 12, 2003 Source: http://www.smartpros.com/ accessed 10/2003
______. Accounting, Economic Experts Call Expensing Stock Options Improper Accounting Source: ccountingWEB.com - Aug-18-2006
Adamo, J. A Great Stock Option Scam: Forbes. 8/12/2013. Accessed 1/12/2014
______. Cisco Proposes Option for Options. Source: Accounting WEB.com - May-13-2005
Author Warren Buffet Goes Wild, Fortune (6/19/98)
Author The Ralley in the Valley, Fortune (7/7/1997)
Author FASB Interpretation # 44 The CPA journal, 2009. accessed 1/12/2014
FASB EXPOSURE DRAFT (Revised) Proposed Statement of Financial Accounting Standards Earnings per Share an amendment of FASB Statement No. 128 issued http://www.fasb.org/draft/rev_ed_earnings_per_share.pdf
Author: FASB News Release on Options (3/1/3002
Hamilton, Walter, How To Know What A Stock's P/E Figure Is Telling You, Los Angeles Times ( February 24, 1998, Tuesday, Home Edition, Business; Part D; Page 1)
: Options Score Card (WSJ online, accessed 2/7/07: http://online.wsj.com/public/resources/documents/info-optionsscore06-full.html This site shows companies that have come under scrutiny for past stock-option grants and practices
Quasi-Reorganization
Author QUASI-REORGANIZATIONS Source: Stice textbook online supplements Options: It's Time for Companies to Come Clean (Howard Gleckman. Business Week, 4/1/2002
Contact Information
Office: Juniper Hall JH3203 Office Phone: 818-677-2437
Office hours: T 18:00 to 18:45 pm; after class and by appointment
Email: heidemarie.lundblad@csun.edu - Notice: I do not read or answer email from unidentified sources.
Department of Accounting Office: Juniper Hall JH3123
Department Telephone Number: (818) 677-2461
