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Accounting for Stock Options
Brownlee, E. Richard II; Lynch, Luann J.; Maddux, Robert Technical Note C-2155 / Published August 7, 2001 / 24 pages.
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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 U.S. GAAP, income tax implications of stock options, and accounting for stock option repricing. The note provides illustrative examples.


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  • Overview

    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 U.S. GAAP, income tax implications of stock options, and accounting for stock option repricing. The note provides illustrative examples.

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