Article
Antidilution Provisions: The Next FAS 123(R) "Gotcha!"
Recently, many accounting firms have alerted their clients to the application of FAS 123(R) in the context of equity restructurings. These firms have noted that the discretionary adjustment of equity compensation under plans and arrangements that do not provide for automatic adjustments upon an equity restructuring may result in an additional compensation expense.
Cooley LLP







