Stock options plans for employees: an accounting problem
Resumen
The stock options plans are a variable compensation mode in which the employee is given the opportunity to participate in the company as a shareholder. The transference of the title of stocks involves amounts that are treated as expenses by accounting. Norms for the measurement and disclosure of the involved amounts are found in the regulatory bodies, FASB and IASB. In Brazil this subject matter is not regulated, but there are recommendations by the Brazilian Securities Commission (CVM). This article presents the stock options plans and their accounting norms. In an empirical study 15 companies were selected and the data collected from them demonstrate that there are differences between what it is disclosed to the regulating agencies and the Brazilian stock market and the recommendation by the CVM.
Key words: stock options, compensation, accounting.
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