Accounting for share based stock options
Accounting for Share-based Payment The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards Committee (FASC) has issued an Invitation to Comment on an Exposure Draft ED 2, Share-based Payment, issued by the International Accounting Standards Board (IASB). ... The objective of the Exposure Draft is to ensure that an entity recognises all share-based payment transactions in its financial statements, measured at fair value, in order to provide high quality, transparent and comparable information to users of financial statements.