Subject category:
Finance, Accounting and Control
Published by:
Darden Business Publishing
Length: 22 pages
Data source: Published sources
Abstract
Technical note discusses accounting for stock options. It includes a discussion of the business considerations in issuing stock options, the evolution of accounting for stock options, accounting for stock options using the intrinsic value method and the fair value method under US GAAP, income tax implications of stock options, and accounting for stock option repricing. The note provides illustrative examples.
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Abstract
Technical note discusses accounting for stock options. It includes a discussion of the business considerations in issuing stock options, the evolution of accounting for stock options, accounting for stock options using the intrinsic value method and the fair value method under US GAAP, income tax implications of stock options, and accounting for stock option repricing. The note provides illustrative examples.
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