Delay in Implementation of Options Expensing a Possibility

Indications are mounting that the rules requiring companies to expense options could be delayed. Securities and Exchange Commission Chief Accountant Donald Nicolaisen said he would favor a one-year delay. One reason for this willingness is that there has been an overwhelming number of comments to sift through, as well as some disagreement about whether alternative formulas to those proposed by FASB so far might be better models. FASB board member Michael Crooch has said that the board is willing to consider requests for delay.