A study of the impacts of FRS 102 on the employee stock options granted.

• Main Authors: Chng, Yee Ming., Loh, Kwan Chuan., Zhang, Yuxuan.
• Other Authors: Hu, Billy Kin Hoi
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Employee compensation
• Online Access: http://hdl.handle.net/10356/10168
• Institution: Nanyang Technological University

This paper examines the possible effects of the implementation of FRS 102 – Share Based Payment on the future usage of Employee Stock Option (ESO) in Singapore. This incentive scheme has been in existence since the 1990s and has rapidly gained popularity in the last decade. However with the introduc...