In December 2006, the Division of Corporation Finance responded to inquiries from several public companies requesting filing guidance as they prepare to restate previously issued financial statements for errors in accounting for stock option grants. The following illustrative letter provides information for registrants to consider as they prepare reports to be filed with the Commission to correct errors in accounting for stock option grants.
Confidential and Proprietary — for Use Solely by Authorized Personnel
Copyright © 2022 Deloitte Development LLC. All rights reserved.