> They're the ones who the accounting is ultimately for. I absolutely agree with you. I just don't agree with the conclusion this article reached: that stock-b

> They're the ones who the accounting is ultimately for. I absolutely agree with you. I just don't agree with the conclusion this article reached: that stock-based compensation must be accounted for as an expense that affects income because, in the case where shares are issued via dilution, it doesn't affect income. Is there a better way to present this to owners than GAAP vs. non-GAAP? I think so. Have I given it much thought? Not really. I just don't agree with including dilution as an expense that makes companies appear as if they're losing money hand-over-fist. I'm open to being convinced otherwise, but this article didn't do it for me.