Employee stock options schemes in Singapore : pricing and accounting issues and disclosures.

• Main Authors: Lee, Mike Chiang Hai., Ong, Soo Ann.
• Other Authors: Kwok, Branson
• Format: Theses and Dissertations
• Language: English
• Published: 2009
• Subjects: DRNTU::Business::Accounting::Employee compensation
• Online Access: http://hdl.handle.net/10356/20166
• Institution: Nanyang Technological University

This study looked into the major accounting issues involved in accounting for ESOs and proposed appropriate accounting treatment for the ESOs using ED40 and RAP1A as a theoretical framework.