Employee stock options accounting
The accounting treatment for employee stock options has no doubt contributed to their popularity. Accounting rules in the United States allow companies to grant 8 Sep 2019 Contemporary Accounting Research · Accepted We evaluate the incentive structure of employee stock options by examining the level of R&D New accounting rules. ASB, IASB, FASB(?). ▫FRED31/ED2. ▫Direct P&L charge from 2004. ▫Fair value at grant date. ▫Attribute over vesting period. ▫Equity