Download This PaperAccounting for Stock Options
25 Pages Posted: 21 Oct 2008
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Accounting for Stock Options
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
Suggested Citation: Suggested Citation
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)
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