FINANCIAL REPORTING-TAX - Avoiding FASB 123(R) Pitfalls - Stock-option compensation may not hold the allure it once did. But it's still common, especially among the same kind of visionary but cash-hungry companies as in the dot-com days-in other words, companies most likely to post a tax net operating loss (NOL). Enter FASB Statement no. 123(R). Fortunately, there's no reason companies operating ...