Accounting for Employee Stock Options
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- Synopsis
- Employees who have been granted stock options have the right to purchase shares of their company's stock at a specified price within a specified time period. The accounting for such employee stock options has been a controversial and complex topic for decades. The debate has continued to the present time because of the high visibility of company executives who have made fortunes under their stock option programs. This note chronicles the history and debate surrounding the rules for stock options accounting and provides a simple, instructive example of accounting entries for fixed stock option grants.
- Copyright:
- 2001
Book Details
- Book Quality:
- Publisher Quality
- Publisher:
- Harvard Business Publishing
- Date of Addition:
- 08/02/16
- Copyrighted By:
- HBS
- Adult content:
- No
- Language:
- English
- Has Image Descriptions:
- No
- Categories:
- Nonfiction, Business and Finance
- Submitted By:
- Bookshare Staff
- Usage Restrictions:
- This is a copyrighted book.