BEA Systems is wrestling with stock option grant accounting issues, which also have plagued other companies such as Apple Computer.BEA has missed two financial results filing deadlines in the past two quarters while it reviews its books over stock option issues. As a result of the missed deadlines, Nasdaq has threatened to delist the company from its stock exchange and has sent two notices. But BEA is confident it will not be delisted.The company on December 4 reported that an internal audit committee had made a determination that, under applicable accounting principles, the actual measurement dates for certain stock options differed from the recorded measurement dates for such stock options. BEA said it expects that the difference in these measurement dates will result in material non-cash, stock-based compensation expenses. BEA is one of 180 companies now going through the process of examining its stock option practices, said Eric Stahl, BEA director of investor relations.Rules on accounting for stock option grants had been loosely defined in the past, Stahl said. Software Development