List or Articles - Worldwide
2009 | 2008 | 2007 | 2006 | 2005 | 2004 & earlier
December 2004
Statement of Financial Accounting Standards No. 123 (.pdf)
Contributed By: PricewaterhouseCoopers
17 Dec. 2004
Tracking the Numbers / Outside Audit: Cisco May Profit on New Option Assumptions
Contributed By: PricewaterhouseCoopers
08 Dec. 2004
Loophole May Ease Pain of Expensing Options
Contributed By: PricewaterhouseCoopers
08 Dec. 2004
S.E.C. Is Ready to Propose New Stock Exchange Rules
Contributed By: Deloitte
19 Nov. 2004
Deals & Deal Makers - What's Your Pay? SEC May Require More Disclosures
Contributed By: PricewaterhouseCoopers
26 Oct. 2004
FASB Delays Effective Date for Share-Based Payment Standard
Contributed By: PricewaterhouseCoopers
14 Oct. 2004
Options Alternate Offered By 3 Firms
Contributed By: PricewaterhouseCoopers
By: Mark Schwanhausser and Jim Puzzanghera
Mercury News
20 Sept. 2004
FASB Plans to Add Quantitative Safe Harbor For ESPPs to Procure Cost-Free Accounting
Contributed By: PricewaterhouseCoopers
Written By: Steve Burkholder
Copyright: Bureau of National Affairs, Inc.
10 Sept. 2004
FASB Would No Longer State Preference For Model to Be Used to Value Stock Options
Contributed By: PricewaterhouseCoopers
2 Sept. 2004
Ahead Of The Tape
Contributed By: PricewaterhouseCoopers
24 July 2004
House Adopts Stock-Option Accounting Bill By 312-111
Contributed By: PricewaterhouseCoopers
21 July 2004
Stock Options - FASB Hears a Roomful of Opinions About Expensing Stock Options
By Joyce E. Cutler
Contributed By: PricewaterhouseCoopers
28 June 2004
House Financial Services Committee Greenlights Narrower Stock Options Expensing Requirements
By Ellie Kehmeier, Deloitte
21 June 2004
Proposed Option Expensing Rules (.pdf)
By Mark Fisher and Ellie Kehmeier
Deloitte
15 June 2004

Equity Strategies Report, 2004 (.pdf)
17 May 2004
In Stock-Options War, Tech Prepares to Fight Its Last, Losing Battle
By Lee Gomes
 The Wall Street Journal
28 March 2004
New Direction: As Jobs Head East in Europe, Power Shifts Away From Unions --- Labor Offers Big Concessions To Get Companies to Keep Production Close to Home --- VW Workers Change Their Key
By Neal E. Boudette
The Wall Street Journal
28 March 2004
The Competitive Option (Four proposals to breathe life back into stock options - and banish the corruption.) (.pdf - 197 KB)
David S. Pottruck
The Wall Street Journal
12 March 2004
New Direction: As Jobs Head East in Europe, Power Shifts Away From Unions --- Labor Offers Big Concessions To Get Companies to Keep Production Close to Home --- VW Workers Change Their Key
Neal E. Boudette
The Wall Street Journal
12 March 2004
Outside Audit: Stock-Option Expensing Rule Nears: Binomial Valuation
Lingling Wei Dow Jones Newswires
The Wall Street Journal Europe
8 march 2004
As Market Rebounds, Number of Employees Cashing In Shares Jumps; Timing Your Move
Ruth Simon
The Wall Street Journal
10 Feb. 2004
Canadian Accounting Standards Board Takes the Global Lead In Requiring the Expensing of Stock Options
the Canadian Institute of Chartered Accountants
1/23/04
The Decline And Fall Of The American Job
VIEW FROM THE LEFT
Harley Sorensen
SF Gate.com
1/15/04
A Healthier Diet for the Fat Cats
Stephen Overell
FT.com
1/16/04
Save As You Earn
BBC News
12/18/03
Investigators Probe MobilCom Founder
BBC News
12/18/03
Why Stock Options Still Rule
Michael S. Malone
Wired.com eMagazine
12/18/03

Iraq to Establish 15 Percent Flat Tax in 2004
Johnathan Rickman
PwC
11/7/03
Jury Indicts Woman for Alleged Wire Fraud
Staff Reports
The Argus Online
10/01/03
Delay on Options Expense Could Cost Companies Dearly
Craig Gunsauley
Employee Benefit News
2003 Thomson Media Inc.
09/30/03
IASB and FASB Disagree on Accounting for Tax Effects of Stock Options
Tax Analysts
07/26/03
Final Report on the Legal and Administrative Environment in the EU (.pdf)
European Commission Enterprise Directorate-General
7/26/03
Stock Options Help In Motivating Employees Of Old Economy Too
Q&A with Ryan Weeden
Priya Srinivasan
Financial Express
07/14/03
Sebi Unveils Norms On ESPS, Employee Stock Option Plans
Markets Bureau
Financial Express
7/14/03
Microsoft Plans to Offer Stock, Rather Than Options
DON CLARK, Staff Reporter
The Wall Street Journal
07/09/03
Study: Firms Give Too Many Stock Options, At Too High a Cost
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DOW JONES NEWSWIRES
07/08/03
ALL BUSINESS: New conflicts in determining executive pay
RACHEL BECK, AP Business Writer
The Associated Press.
07/08/03
GEO/NCEO Release Results from First Worldwide Equity Survey
7/08/03
Increasing Number of Audits Worldwide Focus On Stock Option Income and Withholding
June Anne Burke, Mercer Human Resource Consulting
5/1/03
Apple Board Opposes Expensing Stock Options
Nick dePlume, Publisher and Editor in Chief
ThinkSecret.com
4/30/03
Stock Option Repricing: Employees Benefit But What about Investors?
Knowledge@Wharton
4/23/03
Executive Pay Faces More Pressure
Kathleen Pender
San Francisco Chronicle
4/23/03
Stock Option Accounting and Total Returns to Shareholders: Has the market already factored an expense into today's stock prices? (.pdf)
Research
Watson Wyatt Worldwide
4/23/03
Ten Countries Sign Treaty of Accession Into the EU
4/23/03
Alternatives for Dealing with Underwater Stock Options (.ppt)
Aidan Langley, Deloitte & Touche
2/11/03
Are Stock Options In Your Future?
Knowledge@Wharton
2/3/03
Employee Share Options - CGT changes following Mansworth -v- Jelley
Pinsents
2/3/03
Taxation of Employee Stock Options in Zurich.
Final Zurich court decision dated 20 November 2002.
PricewaterhouseCoopers
2/3/03
To Expense or Not To Expense...Is That No Longer the Question?
©2003 Deloitte & Touche LLP
2/3/03
Fewer Companies are Volunteering to Expense the Cost: Stock-Option Reform Fizzling
David Hoffman
Investment News
1/29/03
FASB Releases FAS 148 on Stock Based Compensation
Tudor Havriliuc, PricewaterhouseCoopers
1/29/03
Siebel Founder Surrenders $56 Million Worth of Stock Options Under Fire
AP
The Canadian Press
1/29/03
Taxation Of Options in Switzerland
Janet Cooper, Linklaters
1/29/03
Re-examining Stock Options as a Way to Compensate Executives
The Knowledge Center
The Wharton School, University of Pennsylvania
10/16/02
One Way to Settle the Controversy over Stock Options: Eliminate Them
The Knowledge Center
The Wharton School, University of Pennsylvania
10/16/02
New Ways to Retain and Reward Employees
The Knowledge Center
The Wharton School, University of Pennsylvania
10/16/02
Accounting Options: A New Tech Order
Troy Wolverton, Staff Writer
c|net News.com
10/16/02
European Commission Web Publication on Employee Stock Options and its recent Study on Employee Stock Options for the:

European Commission
9/16/02
The Sarbanes-Oxley Act of 2002 - Loans & Blackout Periods
Ed Burmeister, Baker & McKenzie
9/13/02
Fed Official Calls for CEO Pay Cuts
Reuters News Service
Carine Schneider, PricewaterhouseCoopers
9/13/02
Accounting FASB to Speed Application of New Rules For Companies' Stock Options Disclosures
Steve Burkholder
Carine Schneider, PricewaterhouseCoopers
9/13/02
Another Blow To Executives On Options
Joseph B. Treaster and Tracie Rozhon
Carine Schneider
Source: New York Times
8/30/02
Legislative Update - Overview of the Sarbanes-Oxley Act of 2002 (.pdf)
Mayer, Brown, Rowe & Maw Attorneys
8/16/02
The Sarbanes-Oxley Act (.pdf)
One Hundred Seventh Congress of the United States of America
8/14/02
Global Stock Plan Practices of European vs. US-based Multinationals
June Anne Burke, William Mercer
7/5/02
Treasury and IRS Extend FICA and FUTA Tax Moratorium For Statutory Stock Options *
Stephen Tackney
Jill Hemphill, PricewaterhouseCoopers
7/1/02

Notice 2002-47 (see above*)
Stephen Tackney
Jill Hemphill, PricewaterhouseCoopers
7/1/02
Public Discussion Draft on OECD Considerations in Cross Border Taxation of Stock Options
Working Party No. 1 on Tax Conventions and Related Questions
Organisation for Economic Co-operation and Development (OECD)
Peter Avery
3/22/02
New Practice On Cross-Border Taxation of Stock Options (Netherlands)
Aidan Langley, Deloitte & Touche - Employer Solution
3/1/02
Summary of Proposed New Tax Law in France (.pdf)
Baker & McKenzie, Paris
3/1/02

International Labor Law Issues Come To The Fore
Alyce Werdel, Baker & McKenzie
1/8/02
International Share Schemes - Beware of Transfer Pricing
(Article Update)
Jonathan Gillespie, Pinsents
1/7/02

Survey on Underwater Options
Harshu Ghate, ESOP Direct
1/3/02
Why Stock Options Still Rule
Michael S. Malone
Wired.com eMagazine
12/18/03

Ireland - Introduction Of Approved Share Option Plans
Jonathan Gillespie
11/20/01

AESOPs (All-Employee Share Ownership Plans) - trap for UK subsidiary companies
Jonathan Gillespie, Pinsents
11/8/01

The Effect of Changing Market Conditions
Jonathan Gillespie, Pinsents
11/8/01
International Share Schemes - Beware of Transfer Pricing
Jonathan Gillespie, Pinsents
11/8/01

The European Union Privacy Directive
Jon F. Doyle, White & Case LLP
10/24/01
Stock Options in Germany
Dr. Rolf Leuner Wirtschaftsprüfer, Steuerberater CEO, Dr. Rödl & Partner GmbH,

Analysis Guidelines for ESOPs
Guidelines for Tax Approved ESOPs" (October 22, 2001),
Towards A Tax Friendly ESOP Legislation
10/22/01
Global Stock Option Plans: Practical Steps for Achieving the Corporate Objective
Liza Hecht, J.D.,
and
Kathleen Clancy, J.D., CPA
10/1/01
Defined Contribution Pension Plans Reach Around the Globe
Veena Murrthy, Deloitte & Touche
(Originally printed in the May 2001 issue of workspan, a publication of WorldatWork.)
10/1/01
Shoring Up Before the Storm: Understanding the Accounting Impact of Repriced Stock Options
Grace Melton, Deloite & Touche
(Originally printed in the May 2001 issue of workspan, a publication of WorldatWork.)
9/26/01
The Climate for Growth Entrepreneurship in Europe (.pdf)
Daniel Muzyka
Nathalie Guégan
Giovanna D'Esposito
Patrick Turner
Gerda Rossell
9/26/01
Repricing Stock Options For Non-US Employees
Marlene Zobayan, Deloitte & Touche
9/14/01
Executive Incentives - The Increasing Use of Employer Stock in Global Compensation
James P. Klein
9/14/01
Australia - Directors’ and Executives’ Remuneration Proposals
Peter Jones, Allens Arthur Robinson
8/16/01
Equity Compensation: Grant Guidelines After the Fall
Jonathan Ocker
7/2/01
Stock Option Repricings: Financial Accounting and Tender Offer Compliance Issues
Steve Fackler
7/2/01

Hong Kong- New Inland Revenue Practice Note Tax On Options in Hong Kong
Stephen Smith, Solicitor, Linklaters, Hong Kong
6/20/01
Changes to Qualified Stock Option Plan Rules in France
June Anne Burke, William Mercer
6/18/01
GEO Announces Global Research Effort
Ryan Weeden
6/12/01

Twenty Tips on How to Select a Stock Administration Software Program
Michelle Hutchins
5/24/01
Indices Measuring Performance of Employee Ownership Companies
5/23/01
French Qualified Stock Plans
Siobhan Hurley, PricewaterhouseCooper
5/16/01

GEO Exclusive! - ESOP Practices in India (.pdf)
5/15/01

GEO Exclusive! - New Survey on Stock Option Plan Design in India (.pdf)
5/15/01

Equity Strategies Report, 2001 (.pdf)
5/16/01
Financial Participation in Europe (.pdf)
Eric Poutsma
4/11/01
Blanket Stock Option Plans 'dumbest idea in the world'
Financial Times
4/11/01

- "American Benefits Council Pushes for Stock Plan Changes
American Benefits Council
3/2/01
The Netherlands - Changes in the Taxation Treatment of Stock Options
Cindy Moskowitz
3/2/01
Proposed Tax Changes Would Dramatically Modify How Plans are Designed - France
Baker & McKenzie, Paris
3/2/01

US Stock Option Recissions On the Rise
University of Pennsylvania Article
3/1/01
Irish Shares Tax Cut Welcome by Industry Groups
The Irish Independent
Tony Kirwan
3/1/01

Australian Tax Laws to be Brought in Line With the Rest of the World
Jeffrey Lees
3/1/01

Application of Employment Taxes to Statutory Options Notice 2001-14
2/2/01

The United States - IRS States Position on Withholding of Disqualifying Dispositions
Internal Revenue Service
2/2/01

Application of Employment Taxes to Statutory Options - Notice 2001-14 (US)
2/2/01
The United Kingdom - UK Employers NICs – Gains on Unapproved Options Granted Between 6 April 1999 and 19 May 2000
Jonathon Gillespie, Pinsents
2/2/01

Australian Parliamentary Committee recommends increased tax concessions for share plans, but increased regulation
Erik Wright, Equity Strategies, Sydney
11/2/00

Equity Strategies Report, 2000 (.pdf)
8/1/00

Question Regarding Australia from GEO Discussion Forum.,
 GEO Discussion Forum
7/5/00

MITI Seeks Eased Stock Option Rules to Help Startups
Nihon Keizai Shimbun, Thursday Sept. 9, 1999
6/26/00
New Employee Share Ownership Plans (New AESOPs)" (.pdf)
Robert Postlethwaite
6/2/00
Employee Management Incentives (EMI Options) (.pdf)
Pinsents
6/1/00
All Employee Share Ownership Plans (AESOPs) (.pdf)
Pinsents
6/1/00

Stock Options Caught in Legal Maze
Segawa, Natsukoi
Robert Gump, Watson Wyatt
5/2/00
Stock Options in the Netherlands
Mark van Beusekom
5/2/00

Bay Area User Group Meeting Presentation (.pdf)
Carol Rutlen
January 12, 2000
1/27/00

South Africa Exchange Control Regulations (.pdf)
Alyce Wydel
1/17/00

Equity Strategies Report, 1999 (.pdf)
1/17/00

The Consequences of Corporate America's Growing Addiction to Stock Options"
Gretchen Morgenson
New York Times Article, June 13, 2000
1/13/00

Stock Option Plans (.pdf)
Rahul Cherian and Lubna Kably
Nishith Desai Associates
1/7/00

Corporate Profile (.pdf)
Nishith Desai Associates
1/7/00

Employee Stock Option Team: Capability Statement (.pdf)
Nishith Desai Associates
1/7/00