A. Dating an Option Award to Predate the Actual Award Date (U.S. Securities and Exchange Commission) at 2006-09-20 03:06:57
As noted previously, pursuant to paragraph 10(b) of Opinion 25, the measurement date for determining the compensation cost of a stock option is the first date on which both of the following are known: (1) the number of options that an individual employee is entitled to receive and (2) the option or purchase price.