Contaduría y administración
versión impresa ISSN 0186-1042
MERINO MADRID, Elena; BANEGAS OCHOVO, Regino y SANTOS PENALVER, Jesús Fernando. Accounting for stock options under the international accounting standard. Contad. Adm [online]. 2010, n.230, pp. 105-129. ISSN 0186-1042.
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).
Palabras llave : International Accounting Standards; IFRS 2; share-based payment; stock options.