The other prominent challenge that affects firms with significant intangible assets is that the management tends to get remuneration in terms of equity options and not cash or cash equivalents. The reason behind this is to increase the interest of the management as they are stockholders of the company as well. However, the main reason in the case of such firms happens to be their cash-poor condition which they protect by not fishing out finances in remuneration. As such, the original stockholders and the management constitute two sets of claimholders when the entire equity needs to be calculated. There are three different methods for valuing shares and that option which best suits the nature of business needs to be explored in this case. Since it is important that the equity capital is calculated accurately, accountants should give emphasis on this part and deal with the situation in the most appropriate way. The diluted stock method and the treasury stock method are not accurate ways and are seldom used in such cases. Modified option pricing models need to be used for valuing the equity options. It is not just the past or the present equity options that need to be considered. In fact, the value of common shares at a given date should be computed on the basis of both the past and the present. The value of common shares should be adjusted for options granted in the past and those foreseeable option grants that would occur in the future.