the accounting treatment of stock options and stock grants Over the last ten years have been numerous comments from the teaching and professional practice regarding the validity and effectiveness of the issue of stock options and stock grants from companies. These plans, in fact, have a significant impact in the relationships between some important corporate stakeholders (partners / shareholders, directors, employees, etc..). It seems interesting to analyze the rules governing the accounting treatment of stock options and stock grants, because of the significant impact of this detection involves the value of the balance sheet and working capital.
Il trattamento contabile delle stock options e stock grant secondo l’Ifrs 2,
CIAMPAGLIA, GIAN MATTEO
2007-01-01
Abstract
the accounting treatment of stock options and stock grants Over the last ten years have been numerous comments from the teaching and professional practice regarding the validity and effectiveness of the issue of stock options and stock grants from companies. These plans, in fact, have a significant impact in the relationships between some important corporate stakeholders (partners / shareholders, directors, employees, etc..). It seems interesting to analyze the rules governing the accounting treatment of stock options and stock grants, because of the significant impact of this detection involves the value of the balance sheet and working capital.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
