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These excerpts taken from the ROST 10-Q filed Jun 10, 2009. Stock-based
compensation. For the three month
periods ended May 2, 2009 and May 3, 2008, the Company recognized stock-based
compensation expense as follows:
No stock options were granted during the three month periods ended May 2, 2009 and May 3, 2008. The Company recognizes expense for ESPP purchase rights equal to the value of the 15% discount given on the purchase date. 8 Total stock-based compensation recognized in the Company’s Condensed Consolidated Statements of Earnings for the three month periods ended May 2, 2009 and May 3, 2008 is classified as follows:
Stock-based compensation. We
account for stock-based compensation under the provisions of SFAS No. 123(R).
Stock-based compensation awards consist principally of restricted stock and
performance restricted stock and are expensed over the service or performance
periods of the awards.
These excerpts taken from the ROST 10-K filed Mar 31, 2009. Stock-based compensation. We account for stock-based compensation under the
provisions of SFAS No. 123(R). The determination of the fair value of stock
options using the Black-Scholes model, is affected by our stock price as well as
assumptions as to our expected stock price volatility over the term of the
awards, actual and projected employee stock option exercise behavior, the
risk-free interest rate and expected dividends.
SFAS No. 123(R) requires companies to estimate future expected forfeitures at the date of grant and revise those estimates in subsequent periods if actual forfeitures differ from those estimates. We use historical data to estimate pre-vesting forfeitures and to recognize stock-based compensation expense. All stock-based compensation awards are expensed over the service or performance periods of the awards. Stock-based compensation. We account for stock-based compensation under the provisions of SFAS No. 123(R). The determination of the fair value of stock options using the Black-Scholes model, is affected by our stock price as well as assumptions as to our expected stock price volatility over the term of the awards, actual and projected employee stock option exercise behavior, the risk-free interest rate and expected dividends. SFAS No. 123(R) requires companies Stock-based
compensation. The Company accounts for
stock-based compensation in accordance with SFAS 123(R), “Share-Based Payment,”
which requires recognition of compensation expense based upon the grant date
fair value of all stock-based awards, typically over the vesting period. See
Note C for more information on the Company’s stock-based compensation
plans.
Stock-based compensation. The Company accounts for stock-based compensation in accordance with SFAS 123(R), “Share-Based Payment,” which requires recognition of compensation expense based upon the grant date fair value of all stock-based awards, typically over the vesting period. See Note C for more information on the Company’s stock-based compensation plans. This excerpt taken from the ROST 10-Q filed Dec 10, 2008. Stock-based compensation.
We account for stock-based compensation
under the provisions of SFAS No. 123(R). The determination of the fair value of
stock options using the Black-Scholes model, is affected by our stock price as
well as assumptions as to our expected stock price volatility over the term of
the awards, actual and projected employee stock option exercise behavior, the
risk-free interest rate and expected dividends.
SFAS No. 123(R) requires companies to estimate future expected forfeitures at the date of grant and revise those estimates in subsequent periods if actual forfeitures differ from those estimates. We use historical data to estimate pre-vesting forfeitures and to recognize stock-based compensation expense. All stock-based compensation awards are expensed over the service or performance periods of the awards. This excerpt taken from the ROST 10-Q filed Sep 10, 2008. Stock-based
compensation. We account for stock-based
compensation under the provisions of SFAS No. 123(R). The determination of the
fair value of stock options using the Black-Scholes model, is affected by our
stock price as well as assumptions as to our expected stock price volatility
over the term of the awards, actual and projected employee stock option exercise
behavior, the risk-free interest rate and expected dividends.
SFAS No. 123(R) requires companies to estimate future expected forfeitures at the date of grant and revise those estimates in subsequent periods if actual forfeitures differ from those estimates. We use historical data to estimate pre-vesting forfeitures and to recognize stock-based compensation expense. All stock-based compensation awards are expensed over the service or performance periods of the awards. Income Taxes. We adopted FASB Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” (FIN 48), which supplements SFAS No. 109 “Accounting for Income Taxes” (SFAS No. 109) effective February 4, 2007. FIN 48 clarifies the criteria that an individual tax position must satisfy for some or all of the benefits of that position to be recognized in a company’s consolidated financial statements. FIN 48 prescribes a recognition threshold of more-likely-than-not, and a measurement standard for all tax positions taken or expected to be taken on a tax return, in order for those tax positions to be recognized in the consolidated financial statements. The critical accounting policies noted above are not intended to be a comprehensive list of all of our accounting policies. In many cases, the accounting treatment of a particular transaction is specifically dictated by Generally Accepted Accounting Principles (“GAAP”), with no need for management’s judgment in their application. There are also areas in which management’s judgment in selecting one alternative accounting principle over another would not produce a materially different result. 21 This excerpt taken from the ROST 10-Q filed Jun 11, 2008. Stock-based
compensation. We account for stock-based
compensation under the provisions of SFAS No. 123(R).
The determination of the fair value of stock options and Employee Stock Purchase Plan (“ESPP”) shares, using the Black-Scholes model, is affected by our stock price as well as assumptions as to our expected stock price volatility over the term of the awards, actual and projected employee stock option exercise behavior, the risk-free interest rate and expected dividends. SFAS No. 123(R) requires companies to estimate future expected forfeitures at the date of grant and revise those estimates in subsequent periods if actual forfeitures differ from those estimates. We use historical data to estimate pre-vesting forfeitures and to recognize stock-based compensation expense. All stock-based compensation awards are expensed over the service or performance periods of the awards. These excerpts taken from the ROST 10-K filed Apr 1, 2008. Stock-based compensation.
Effective in fiscal 2006, the Company
adopted SFAS No. 123(R) and elected to adopt the standard using the modified
prospective transition method. SFAS No. 123(R) replaces SFAS No. 123,
“Accounting for Stock-Based Compensation,” and supersedes Accounting Principles
Board (“APB”) Opinion No. 25, “Accounting for Stock Issued to Employees.” This
accounting standard requires recognition of compensation expense based upon the
grant date fair value of all stock-based awards, typically over the vesting
period. See Note C for more information on the Company’s stock-based
compensation plans.
Stock-based compensation. Effective in fiscal 2006, the Company adopted SFAS No. 123(R) and elected to adopt the standard using the modified prospective transition method. SFAS No. 123(R) replaces SFAS No. 123, “Accounting for Stock-Based Compensation,” and supersedes Accounting Principles Board (“APB”) Opinion No. 25, “Accounting for Stock Issued to Employees.” This accounting standard requires recognition of compensation expense based upon the grant date fair value of all stock-based awards, typically over the vesting period. See Note C for more information on the Company’s stock-based compensation plans. This excerpt taken from the ROST 10-Q filed Dec 12, 2007. Stock-based compensation.
We account for stock-based compensation
under the provisions of SFAS No. 123(R). The determination of the fair value of
stock options and ESPP shares, using the Black-Scholes model, is affected by our
stock price as well as assumptions as to our expected stock price volatility
over the term of the awards, actual and projected employee stock option exercise
behavior, the risk-free interest rate and expected dividends.
SFAS No. 123(R) requires companies to estimate future expected forfeitures at the date of grant and revise those estimates in subsequent periods if actual forfeitures differ from those estimates. We use historical data to estimate pre-vesting forfeitures and to recognize stock-based compensation expense. All stock-based compensation awards are amortized on a straight-line basis over the requisite service periods of the awards. The critical accounting policies noted above are not intended to be a comprehensive list of all of our accounting policies. In many cases, the accounting treatment of a particular transaction is specifically dictated by Generally Accepted Accounting Principles, with no need for management’s judgment in their application. There are also areas in which management’s judgment in selecting one alternative accounting principle over another would not produce a materially different result. 19 This excerpt taken from the ROST 10-Q filed Sep 12, 2007. Stock-based compensation. We account for stock-based compensation under the provisions of SFAS No. 123(R). The determination of the fair value of stock options and ESPP shares, using the Black-Scholes model, is affected by our stock price as well as assumptions as to our expected stock price volatility over the term of the awards, actual and projected employee stock option exercise behavior, the risk-free interest rate and expected dividends.
SFAS No. 123(R) requires companies to estimate future expected forfeitures at the date of grant and revise those estimates in subsequent periods if actual forfeitures differ from those estimates. We use historical data to estimate pre-vesting forfeitures and to recognize stock-based compensation expense. All stock-based compensation awards are amortized on a straight-line basis over the requisite service periods of the awards. The critical accounting policies noted above are not intended to be a comprehensive list of all of our accounting policies. In many cases, the accounting treatment of a particular transaction is specifically dictated by Generally Accepted Accounting Principles, with no need for management’s judgment in their application. There are also areas in which management’s judgment in selecting one alternative accounting principle over another would not produce a materially different result. 19 This excerpt taken from the ROST 10-Q filed Jun 13, 2007. Stock-based compensation. We account for stock-based compensation under the provisions of SFAS No. 123(R). The determination of the fair value of stock options and ESPP shares, using the Black-Scholes model, is affected by our stock price as well as assumptions as to our expected stock price volatility over the term of the awards, actual and projected employee stock option exercise behavior, the risk-free interest rate and expected dividends.
SFAS No. 123(R) requires companies to estimate future expected forfeitures at the date of grant and revise those estimates in subsequent periods if actual forfeitures differ from those estimates. We use historical data to estimate pre-vesting forfeitures and to recognize stock-based compensation expense. All stock-based compensation awards are amortized on a straight-line basis over the requisite service periods of the awards. The critical accounting policies noted above are not intended to be a comprehensive list of all of our accounting policies. In many cases, the accounting treatment of a particular transaction is specifically dictated by Generally Accepted Accounting Principles (“GAAP”), with no need for management’s judgment in their application. There are also areas in which management’s judgment in selecting one alternative accounting principle over another would not produce a materially different result. This excerpt taken from the ROST 10-K filed Apr 3, 2007. Stock-based compensation. Effective in fiscal year 2006, the Company adopted SFAS No. 123(R) and elected to adopt the standard using the modified prospective transition method. SFAS No. 123(R) replaces SFAS No. 123, “Accounting for Stock-Based Compensation,” and supersedes Accounting Principles Board (“APB”) Opinion No. 25, “Accounting for Stock Issued to Employees.” This new accounting standard requires recognition of compensation expense based upon the grant date fair value of all stock-based awards, typically over the vesting period. See Note C for more information on the Company’s stock-based compensation plans and implementation of SFAS No. 123(R).
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