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Accounting for Stock Options
Essay specific features
Written by:
Jean S
Date added:
May 2, 2014
Level:
University
Grade:
A
No of pages / words:
3 / 796
Was viewed:
6436 times
Rating of current essay:
Essay content:
Determine how to account for the accelerated vesting of options as a result of a termination clause in an employee’s contract upon their dismissal.
3. Determine how to account for options that have yet to be granted.
Relevant Guidance
CICA Handbook Section 3820 – Subsequent Events
CICA Handbook Section 3870 – Stock-based Compensation and other Stock-based Payments
Analysis
1...
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Accounting Treatment of Options being exercised Subsequent to year-end
Based on section 3820 of the Handbook, financial statements should only be adjusted when events occurring between the date of the financial statements and the date of their completion provide additional evidence relating to conditions that existed at the date of the financial statements ...
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