Accounting for Stock Options

25 Pages Posted: 21 Oct 2008

See all articles by Richard Brownlee

Richard Brownlee

University of Virginia - Darden School of Business

Luann J. Lynch

University of Virginia - Darden School of Business

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Abstract

This 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.

Keywords: accounting, inflation, compensation, employee

JEL Classification: J33, A23, M41, M44, H24, H25

Suggested Citation

Brownlee, Richard and Lynch, Luann J., Accounting for Stock Options. Darden Case No. UVA-C-2155, Available at SSRN: https://ssrn.com/abstract=1276600

Richard Brownlee (Contact Author)

University of Virginia - Darden School of Business ( email )

P.O. Box 6550
Charlottesville, VA 22906-6550
United States
434-924-4800 (Phone)

HOME PAGE: http://www.darden.edu/faculty/Brownlee.htm

Luann J. Lynch

University of Virginia - Darden School of Business ( email )

P.O. Box 6550
Charlottesville, VA 22906-6550
United States
434-924-4721 (Phone)
434-243-7677 (Fax)

HOME PAGE: http://www.darden.virginia.edu/faculty/lynch.htm

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