Figuring out how to evaluate pre-exercised options is to engage in the accounting version of medieval debates over how many angels can dance on the head of a pin.

FORBES: Fact and Comment

You hear the creak of caskets opening, the tap of tiny feet as cherubs dance excitedly, and the clanking of cast-iron doors as angels go about their business on narrow lanes lined with weeping widows.

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Already, there are medieval how-many-angels-can-dance-on-the-head-of-a-pin debates about which method is most appropriate.

FORBES: Fact and Comment

Their comeback album, Angels With Dirty Faces, helped Keisha Buchanan, Mutya Buena and Donaghy's replacement Heidi Range win the best dance act Brit award last month.

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