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Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?

Philippe Desbrières ()

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Abstract: In many countries, executive stock options (ESOs) have been subject to financial scandals during these last years, that encountered for a deep need of transparency, particularly about this compensation device for managers. The aim of this paper is to present, in a first part, the ways of expensing ESOs in through the European IRFS 2 and the American FAS 123 standards. The second part analyses ESOs accounting and its consequences, namely regarding the requirements about measuring this incentive mechanism at its fair value.

Keywords: normes comptables; stock-options; rémunération des dirigeants (search for similar items in EconPapers)
Date: 2006
Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00112824
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Published in Gestion 2000, Recherches et Publications en Management A.S.B.L., 2006, 23 (5), pp.77-90

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