Accounting For Employee Stock Options

There is no issue or debate about how the value of outright grants of stock, restricted Stock or deferred stock should be accounted for. Expense is measured by the stock's intrinsic value at grant, without regard to the negative effects on value of non-transferability and forfeitability provisions, and amortized over any vesting/earnout period. This should be affirmed in any new global accounting standard. This article deals with stock options.

Provided by: Frederic W Cook Topic: Software Date Added: Feb 2002 Format: PDF

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