Backdating software

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(Under APB 25, the accounting rule that was in effect until 2005, firms did not have to expense options at all unless they were in-the-money.However, under the new FAS 123R, the expense is based on the fair market value on the grant date, such that even at-the-money options have to be expensed.) Because backdating is typically not reflected properly in earnings, some companies that have recently admitted to backdating of options have restated earnings for past years. The exercise price affects the basis that is used for estimating both the company's compensation expense for tax purposes and any capital gain for the option recipient.To the extent that companies comply with this new regulation, backdating should be greatly curbed.Thus, if backdating explains the stock price pattern around option grants, the price pattern should diminish following the new regulation.

The graph below shows the dramatic effect of this new requirement on the lag between the grant and filing dates.This would also have a very negative impact on any integration with our software, for example, any transaction sent to Xero would be affected and/or invalid.Hope this helps to explain the complexity of your request Ideally, we would recommend tweaking your process to guarantee that the transactions are recorded properly and in time.By the end of the 1990s, the aggregate price pattern had become so pronounced that I thought there was more to the story than just grants being timed before corporate insiders predicted stock prices to increase.This made me think about the possibility that some of the grants had been backdated.

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