In other cases, the accounting treatment was likely wrong.

One of the main reasons companies ladle out options is the special accounting treatment.

When the board learned of concerns over the partnerships and their accounting treatment is unclear.

Approval by the American board would produce the same accounting treatment in virtually all leading countries.

And plans that differ in fairly minor ways get very different accounting treatment.

For one thing, the accounting treatment on many stock deals is tax-free.

But the accounting treatment of these fees is not uniform.

However, not all hedges are designated for special accounting treatment.

Other accounting treatments would be more favorable to the company.

One reason options are granted so freely is their accounting treatment.