Accounting for Stock Options
Brownlee, E. Richa...
Accounting for Stock Options
Brownlee, E. Richard II; Lynch, Luann J.; Maddux, Robert
C-2155 | Published August 7, 2001 | 24 pages Technical Note
Collection: Darden School of Business
Product Details
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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