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Note on Stock-based Compensation

Claude P. Lanfranconi; Christine I. Wiedman; Jason Menard

商品編號:9B02B010
出版日期:2002/09/20
再版日期:2004/11/02
商品來源:Ivey
商品主題:Accounting
商品類型:Note
涵蓋議題:Stock Options;Financial Reports/Disclosure;Accounting Principles
難易度:4 - Undergraduate/MBA
內容長度:8 頁
地域:Canada
產業:
事件年度:2002

The use of stock-based compensation (or stock options) has increased significantly since the late 1980s. Previously limited to senior executives in many companies, stock-based compensation is starting to be offered to broader groups of key employees. Based on Canadian financial accounting standards, two methods are discussed in this note: fair value-based method and intrinsic value-based method.

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