To subscribe, contact us at 800-768-1700 or fasb123r@bdgisllc.com

BDG Stock Option Expense Modeling under FASB 123(R) is a practical, web-based tool designed to simplify the subscriber's understanding and application of complex accounting requirements relating to compensation expense, in effect 2006. The program recognizes and collects all of the essential variables in a stock option arrangement -- step-by-step with instructions -- and produces compensation expense results that are easy to understand.

Typical Subscribers:

Human Resource Managers working with a CFO or CEO in evaluating future stock option compensation packages and related stock price and profit impact, using standard modeling formulas such as Black-Scholes and Binomial, or any other. For this purpose, the program produces reports that project the Fair Value of expenses, forfeitures, taxes, and approximates their impact on earnings per share in current and future years. This program enables all of this analysis without relying solely on technical accountants for a preliminary evaluation. Many "what if" scenarios can be run on-screen in minutes.

Corporate Accountants in the process of fully adopting FASB 123(R) for options previously issued and in need of a monthly schedule of Fair Value expense, net of the newly required forfeiture allowance, tax-effected, and in Microsoft Excel format. The schedule can be produced for options granted up to three years ago, with the Fair Value known. Keep in mind that old FASB 123 schedules are incomplete under FASB 123(R), given 123(R)’s provisions for the treatment of Forfeitures.

Independent Accountants and Internal Auditors assigned to regular audit or Sarbanes-Oxley compliance and in need of tests for materiality sensitivity for option-related estimates and assumptions: 1) core assumptions towards Fair Value calculations, such as Volatility % and Expected Term, 2) components of Vesting, such as service periods and related forfeiture calculations, 3) expected tax calculations, and 4) a full picture of the Fair Value expense, forfeiture allowance, and tax provisions by accounting period. Historical and up-to-date volatility and risk-free interest rates are provided automatically.

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This first release ("Phase 1") of our stock option modeling program already simplifies understanding and application of FASB 123(R). Try it free! Subscribers will be entitled to our upcoming release of Phase 2, which will have Refining Advanced Features that will further assist the user in understanding and applying the many detailed intricacies of FASB 123(R) and recent SEC rulings.

For a brief walk-through and a FREE TRIAL SUBSCRIPTION, contact us:
Phone: 800-768-1700		e-mail fasb123r@bdgisllc.com