AV Accounting Treatment for Executive Stock Options

Date
2014-01-15
Authors
Sakamaki, Steven
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Accounting
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University of Hawaii at Manoa
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Stock options form a major part of executive compensation. However, current accounting practice does not recognize stock options as a form of compensation in the presentation of financial statements. My proposition is that stock options are compensation to the recipients and constitute an expense to the grantor. The problems inherent in this recognition are many. These problems will be presented along with proposals for an ac­counting treatment.
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32 pages
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