A study on the current trend in employee stock option scheme and its prescribed treatment in Singapore

This study investigates the present situation of ESO schemes adopted by various listed companies in Singapore. The cost of ESO schemes and its impact on financial statements are also examined. The viewpoints of the various accounting bodies on measurement issues in accounting for ESO are also discus...

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Bibliographic Details
Main Authors: Ang, Edmund Kah Aik, Foo, Say Peng, Ng, Beng Hwee
Other Authors: Kung-Sng, Jennifer Gek Neo
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/11353
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Institution: Nanyang Technological University
Description
Summary:This study investigates the present situation of ESO schemes adopted by various listed companies in Singapore. The cost of ESO schemes and its impact on financial statements are also examined. The viewpoints of the various accounting bodies on measurement issues in accounting for ESO are also discussed.