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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.

 


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