Subject category:
Finance, Accounting and Control
Published by:
Ivey Publishing
Version: 2004-11-02
Length: 8 pages
Data source: Published sources
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Abstract
The use of stock-based compensation (or stock options) has increased significantly since the late 1980s. Previously limited to senior executives in many companies, stock-based compensation is starting to be offered to broader groups of key employees. Based on Canadian financial accounting standards, two methods are discussed in this note: fair value-based method and intrinsic value-based method.
Location:
Other setting(s):
2002
About
Abstract
The use of stock-based compensation (or stock options) has increased significantly since the late 1980s. Previously limited to senior executives in many companies, stock-based compensation is starting to be offered to broader groups of key employees. Based on Canadian financial accounting standards, two methods are discussed in this note: fair value-based method and intrinsic value-based method.
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Location:
Other setting(s):
2002