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Stock Option Plans 123(R)
The guidelines for valuing stock options are outlined in the Statement of Financial Accounting Standards (SFAS) No. 123(R), Accounting for Share-Based Compensation. SFAS No. 123(R), states that the valuation of stock options should be completed by utilizing Black-Scholes or some other option-pricing model.

Valuation Research Corporation has valued various forms of share-based compensation including stock options, employee share purchase plans, restricted shares, and stock appreciation rights, for financial reporting requirements under SFAS 123(R). Our valuation professionals perform a substantial analysis of each client's own plan before arriving at a conclusion of value. For more information, contact Summer Parrish, director of our stock options practice.

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