As Congress departed after finishing its business for the year, another issue was playing out behind the scenes in government and on Wall Street that could have even further-reaching implications for ...

The Financial Accounting Standards Board released a standards update Monday to improve the accounting for modifications or exchanges of freestanding equity-classified written call options, such as ...

Technology companies fighting against changes in how stock options are expensed are battling the powerful chairman of the Federal Reserve Board, many members of Congress, investor sentiment and, now, ...