By SIMON CONSTABLE
Some companies can still get an (almost) free ride on stock options.
They might be able to expense a mere fraction of what an executive might receive from option grant.
Companies might also get hammered.
Both outcomes have their root in the quirks of an accounting standard that came into effect a little over a decade ago. In fact, now that 2016 annual reports are being published it's worth a look at the problems. Read more here.