Accounting for employee stock options

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dc.contributor.advisorUliana, Enricoen_ZA
dc.contributor.authorVan Zyl, Warrick Boyden_ZA
dc.date.accessioned2015-02-11T14:14:48Z
dc.date.available2015-02-11T14:14:48Z
dc.date.issued2010en_ZA
dc.descriptionIncludes abstract.en_ZA
dc.description.abstractThe 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.identifier.apacitationVan Zyl, W. B. (2010). <i>Accounting for employee stock options</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,College of Accounting. Retrieved from http://hdl.handle.net/11427/12449en_ZA
dc.identifier.chicagocitationVan Zyl, Warrick Boyd. <i>"Accounting for employee stock options."</i> Thesis., University of Cape Town ,Faculty of Commerce ,College of Accounting, 2010. http://hdl.handle.net/11427/12449en_ZA
dc.identifier.citationVan Zyl, W. 2010. Accounting for employee stock options. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Van Zyl, Warrick Boyd AB - 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. DA - 2010 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2010 T1 - Accounting for employee stock options TI - Accounting for employee stock options UR - http://hdl.handle.net/11427/12449 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/12449
dc.identifier.vancouvercitationVan Zyl WB. Accounting for employee stock options. [Thesis]. University of Cape Town ,Faculty of Commerce ,College of Accounting, 2010 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/12449en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentCollege of Accountingen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherAccountingen_ZA
dc.titleAccounting for employee stock optionsen_ZA
dc.typeDoctoral Thesis
dc.type.qualificationlevelDoctoral
dc.type.qualificationnamePhDen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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