Accounting for employee stock options

 

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dc.contributor.advisor Uliana, Enrico en_ZA
dc.contributor.author Van Zyl, Warrick Boyd en_ZA
dc.date.accessioned 2015-02-11T14:14:48Z
dc.date.available 2015-02-11T14:14:48Z
dc.date.issued 2010 en_ZA
dc.identifier.citation Van Zyl, W. 2010. Accounting for employee stock options. University of Cape Town. en_ZA
dc.identifier.uri http://hdl.handle.net/11427/12449
dc.description Includes abstract. en_ZA
dc.description.abstract The use of ESOs as a form of employee remuneration has grown dramatically in recent years, fuelling a significant amount of research. The current accounting standards (IFRS 2 and IAS 33) do not reference this research and as a result the accounting records do not accurately reflect the economic nature of these transactions. This study will: 1. Evaluate the requirements of IFRS 2 and IAS 33 by developing an accounting model for each standard and comparing the current rules with this theoretical benchmark. 2. Further examine any identified differences by means of empirical tests. The objective is thus to establish a theoretically sound approach to ESO accounting that can be confirmed by empirical testing. en_ZA
dc.language.iso eng en_ZA
dc.subject.other Accounting en_ZA
dc.title Accounting for employee stock options en_ZA
dc.type Thesis / Dissertation en_ZA
uct.type.publication Research en_ZA
uct.type.resource Thesis en_ZA
dc.publisher.institution University of Cape Town
dc.publisher.faculty Faculty of Commerce en_ZA
dc.publisher.department College of Accounting en_ZA
dc.type.qualificationlevel Doctoral en_ZA
dc.type.qualificationname PhD en_ZA
uct.type.filetype Text
uct.type.filetype Image


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