Keywords
IFRS 2
SHARE-BASED PAYMENT
STOCK OPTIONS
How to Cite
Abstract
THE STOCK OPTIONS GRANTS BY COMPANIES TO THEIR EXECUTIVES AND EMPLOYEES HAVE BECOME A COMMON PRACTICE IN MANY COUNTRIES WORLDWIDE. UNTIL RECENTLY, THERE WAS NO CONSENSUS ON THE ACCOUNTING TREATMENT TO BE APPLIED TO SUCH TRANSACTIONS. BUT NOW IT SEEMS THAT CONSENSUS HAS BEEN REACHED, THROUGH THE REQUIREMENTS OF BOTH THE IASB AND THE FASB, UNDER IFRS 2 AND SFAS 123 (R) RESPECTIVELY, TO RECOGNIZE STOCK OPTION GRANTS AS AN EXPENSE IN THEIR FINANCIAL STATEMENTS. IT IS THE AIM OF THIS PAPER TO ANALYZE THE ACCOUNTING TREATMENT APPLICABLE UNDER INTERNATIONAL ACCOUNTING STANDARDS (IAS/IFRS).© 2018, Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Contaduría y Administración. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
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