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

• Main Authors: Lee, Mike Chiang Hai., Ong, Soo Ann.
• 其他作者: Kwok, Branson
• 格式: Theses and Dissertations
• 語言: English
• 出版: 2009
• 主題: DRNTU::Business::Accounting::Employee compensation
• 在線閱讀: http://hdl.handle.net/10356/20166
• 機構: 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.