My first Magazine AC 551 All Assignments | Seite 11

AC 551 Unit 5 Homework Assignment FASB
Codification Case (Case 13-5 Occupy Mall
Street)
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Case 13-05 Occupy Mall Street
Occupy Mall Street (OMS or the “Company”) is a leading real estate
management firm that owns and manages over 100 shopping malls
across the United States. The Company went public in 2009 and
experienced a continued increase in stock price through 2011. With the
sustained growth of the business and rising stock price, OMS developed
a practice of granting annual stock option awards to its executives at
the beginning of each year.