Employee Share Options: does Black-Scholes give a fair value?
Article Abstract:
The efficacy of the Black-Scholes option-pricing formula devised by Fisher Black and Myron Scholes for valuing the employee share options is examined. The effect of this form of valuation on the new accounting standards, IFRS 2, for share-based payments is discussed. IFRS 2 is effective from January 1, 2005.
Publication Name: Benefits & Compensation International
Subject: Human resources and labor relations
ISSN: 0268-764X
Year: 2005
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Standard-setters and their Holy Grail
Article Abstract:
With an emphasis on the United Kingdom, article examines trends in employee benefit accounting standards.
Publication Name: Benefits & Compensation International
Subject: Human resources and labor relations
ISSN: 0268-764X
Year: 2003
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The new accounting treatment of long service leave in Australia
Article Abstract:
The impact of Australian Accounting Standards Board Standard No. 119 on long service leave is examined.
Publication Name: Benefits & Compensation International
Subject: Human resources and labor relations
ISSN: 0268-764X
Year: 2005
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