Technical Note discusses the accounting of stock options. It includes a discussion of business considerations in granting stock options, taking into account the evolution of stock options, stock options representing the intrinsic value method and the fair value method in accordance with U.S. GAAP, the income tax effects of stock options, and accounting for stock option to renegotiate interest rates. The note provides illustrative examples.
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by Luann J. Lynch, E. Richard Brownlee II Source: Darden School of Business 24 pages. Publication Date: Aug 07, 2001. Prod. #: UV0382-PDF-ENG
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