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AV Accounting Treatment for Executive Stock Options

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Title: AV Accounting Treatment for Executive Stock Options
Authors: Sakamaki, Steven
Issue Date: 15 Jan 2014
Publisher: University of Hawaii at Manoa
Abstract: 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 acĀ­counting treatment.
Pages/Duration: 32 pages
Rights: All UHM Honors Projects are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission from the copyright owner.
Appears in Collections:Honors Projects for Business Administration

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