Stock Options
Stock Options: IRC 409A and ASC 718 (formerly FAS 123R)
IRC 409A Final Regulation
Internal Revenue Bulletin, May 7, 2007 (search on the page (“Ctrl F”) for second reference to “(B) Stock not readily tradable” to find the relevant section)
Finding Your Way Around ASC 718
National Association of Stock Plan Professionals, January 2010 (tips for using the FASB’s new online ASC tool)
FAS 123R: Accounting for Stock Options, Tips for an Increasingly Complex Task
California CPA, March-April 2007