6533b7d8fe1ef96bd126b4c2
RESEARCH PRODUCT
Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?
Philippe Desbrièressubject
stock-optionsrémunération des dirigeantsjel:G30normes comptables[ SHS.ECO ] Humanities and Social Sciences/Economies and financesnormes comptables;stock-options;rémunération des dirigeants.[SHS.ECO] Humanities and Social Sciences/Economics and Finance[SHS.ECO]Humanities and Social Sciences/Economics and Financejel:M40description
In many countries, executive stock options (ESOs) have been subject to financial scandals during these last years, that encountered for a deep need of transparency, particularly about this compensation device for managers. The aim of this paper is to present, in a first part, the ways of expensing ESOs in through the European IRFS 2 and the American FAS 123 standards. The second part analyses ESOs accounting and its consequences, namely regarding the requirements about measuring this incentive mechanism at its fair value.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2006-10-01 |