Employees who were granted stock options have the right to purchase shares of the company at a certain price within a certain period of time. Accounting for such options the employee has been a controversial and complex topic for decades. The debate continues to the present time because of the high visibility of the leaders of the company, who made a fortune in their programs options. This note chronicles the history and debate over the accounting rules of the share options and provides a simple, instructive example of the accounting entries for fixed stock options grants. "Hide
by Mark T. Bradshaw, 13 pages. Publication Date: October 11, 2001. Prod. #: 102039-PDF-ENG
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