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.

Belgium, Valuation, Employee stock options

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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.

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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.

Australia, Management dynamics, Management, Company business management, Australia. Australian Accounting Standards Board

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