New conditions, such as the fusion of International Financial Reporting Standards with U.S. GAAP, are likely to increase the complexity of stock-based compensation programs in the future, including options, restricted stock awards, and other types of stock compensation.
The most important thing that a company using equity as a form of compensation can do is to know its plan and review it often. The dynamism of the markets, your company, and the economy require nearly continuous evaluation and monitoring of your stock compensation programs.
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