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Stock Option Accounting: Defying the Usual Answers
The CPA Journal 
June 16, 2004
Excerpt: The theoretical argument against expensing stock options hinges on the entity concept. This argument is presented in more detail below. Regardless of one's conclusions about stock option expenses, the debate points up a problem in applying the entity concept in its purest form: The transactions of the entity should be accounted for separately from its owners'.
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