On December 21, 2007, the staff of the Securities and Exchange Commission published Staff Accounting Bulletin (SAB) 110, which amends SAB 107 to allow for the continued use, under certain circumstances, of the "simplified" method in developing an estimate of the expected term of so-called "plain vanilla" stock options accounted for under FAS 123R, Share-Based Payment.
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SAB 110 can be accessed on the SEC's website at http://www.sec.gov/news/press/2007/2007-267.htm.
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