Backdating form

According to Alsup’s reasoning and subsequent ruling, it is improper to infer fraudulent activity based solely on the occurrence of options backdating – further facts must be present and proven before the act can be considered to be fraudulent.While this conclusion is logical in cases of options backdating in which executives knowingly participated in the criminal actions, options backdating can be a result of normal accounting or corporate policies that are not criminal in nature, and is a legal practice as long as the backdated contract is appropriately reported for tax purposes.Additionally, companies can use backdating to produce greater executive incomes without having to report higher expenses to their shareholders, which can lower company earnings and/or cause the company to fall short of earnings predictions and public expectations.

Just fill out the form and give it back to them..' data-inline-edit-type='wysiwyg' data-inline-edit-url='/answers/1517639' id='inline_edit_answer_1517639_body' People come to Accountants Community for help and answers—we want to let them know that we're here to listen and share our knowledge.This is a way of repricing options to make them valuable or more valuable when the option "strike price" (the fixed price at which the owner of the option can purchase stock) is fixed to the stock price at the date the option was granted.Cases of backdating employee stock options have drawn public and media attention.Many companies' stock option plans provide that stock options must be granted at an exercise price no lower than fair market value on the date of the option grant.

If a company grants options on June 1 (when the stock price is $100), but backdates the options to May 15 (when the price was $80) in order to make the option grants more favorable to the grantees, the fact remains that the grants were actually made on June 1, and if the exercise price of the granted options is $80, not $100, it is below fair market value.

It allegedly failed to inform investors, or account for the options expense(s) properly.

Backdating form comments

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