This excerpt taken from the ATVI 10-K filed Jun 9, 2005.
Our reported financial results could be affected if significant changes in current accounting principles are adopted.
Recent actions and public comments from the Securities and Exchange Commission have focused on the integrity of financial reporting generally. Similarly, Congress has considered a variety of bills that could affect certain accounting principles. The Financial Accounting Standards Board, Public Company Accounting and Oversight Board and other regulatory accounting agencies have recently adopted several new accounting standards, such as accounting for stock options, some of which represent a significant change from current practices. Changes in our accounting for stock options could materially increase our reported expenses.