Stock option compensation: impact of expense recognition on performance indicators of non-domestic companies listed in the U.S

• Published in: Journal of international accounting, auditing & taxation Vol. 13; no. 1; pp. 21 - 37
• Main Authors: Street, Donna L, Cereola, Sandra
• Format: Journal Article
• Language: English
• Published: Elsevier Inc 2004
• Subjects: Expense recognition; Exposure Draft 2; IASB; Share-based payment; Exposure Draft 2; Expense recognition; IASB; Share-based payment

The IFRS 2, Share-based Payment, requires that companies recognize the fair value of employee stock options as an expense. To ascertain the impact recognition will have on companies domiciled in countries subject to accounting standards issued by the IASB’s liaison standard setting partners, this re...