Accounting for stock-based compensation : The devil is in the details

Topics:
Accounting software
Tags:
Accounting,
Stock Options,
Stock,
Ivey Business Journal,
Investment,
Human Resources,
Financial Accounting Standards Board,
Financial Accounting,
Finance,
Compensation,
...
Source:
Ivey Business Journal

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Overview: Disclosure of the fair value of stock option compensation is available for the first time in the notes to the financial statements of Canadian companies. However, because of differences in the reporting presentation and the assumptions made to obtain the inputs to option-pricing models, investors should not assume that these disclosures will allow them to compare option granting behavior across firms. In the United States, the debate over accounting for stock-based compensation rages on. The Financial Accounting Standards Board (FASB) and U.S. legislators entered into a new round when Representatives opposed FASB initiatives by proposing a bill that would prevent the expensing of employee stock options.

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Format: PDF | Date: Aug 2003 | Pages: 11

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