Technical Note discusses accounting for stock options. It contains a discussion of business considerations in issuing stock options, the development of accounting for stock options, stock option accounting with the intrinsic value and the fair value method under U.S. GAAP, income tax effects of stock options and accounting for stock option valuations. The note provides illustrative examples.

Technical Note discusses accounting for stock options. It contains a discussion of business considerations in issuing stock options, the development of accounting for stock options, stock option accounting with the intrinsic value and the fair value method under U.S. GAAP, income tax effects of stock options and accounting for stock option valuations. The note provides illustrative examples.
This is a Darden case study.
«Hide

from
Luann J. Lynch,
E. Richard Brownlee II
Source: Darden School of Business
24 pages.
Release date: 07 August, 2001. Prod #: UV0382-PDF-ENG
Accounting for Stock Options HBR case solution