stock option

(redirected from Employee stock options)
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  • noun

Words related to stock option

the right to buy or sell a stock at a specified price within a stated period

a benefit given by a company to an employee in the form of an option to buy stock in the company at a discount or at a fixed price

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References in periodicals archive ?
Both the SEC, through the Office of the Chief Accountant, and the FASB had been grappling for years with whether and how employee stock options should be treated as an expense in companies' income statements.
Oversight provides the complete solution for companies to certify the compliance of their employee stock option programs.
123(R) requires companies to use deferred tax accounting for employee stock options.
However, the binomial lattice is gaining popularity among pricing experts because of its superior ability to account for unique factors of employee stock options, such as vesting periods and early exercise of options.
Prior to the renewed interest in this question, the applicable rule--embodied in Statement of Financial Accounting Standards (SFAS) 123, issued in October 1995--required that the hypothetical compensation cost of employee stock options should be recorded at "fair value" as an expense in corporate income statements.
In this webinar, it examines everything you need to know in 60 minutes to update your knowledge on the key practical, strategic, financial, and accounting issues surrounding employee stock options and other types of stock-based compensation plans that are impacting CEOs and their companies in 2011 and 2012.
Can accommodate assumptions related to the unique characteristics of employee stock options.
And third, there is increasing pressure from the accounting profession and securities regulators to expense employee stock options, once thought of as a no-cost means of attracting talent to entrepreneurial startups.
According to the board, the proposed amendment is designed to enable companies that choose to adopt the preferable fair value based method to report the full effect of employee stock options in their financial statements immediately upon adoption, and to make available to investors better and more frequent disclosure about the cost of employee stock options.
Conditions for variable income and performance criteria - The Board of Directors may at its own discretion determine the conditions for payment of variable income as well as if performance criteria shall be tied to the vesting of employee stock options.
The FERF publication, Valuing Employee Stock Options and Other Share-Based Payments: Complying with FAS 123(R), was authored by Ronald D.
She said FASB's position is very similar on all key points to that of the IASB in requiring companies to use a fair-value approach to recognize the cost of employee stock options at grant date as an expense on their income statements.
In 1993, FASB issued an exposure draft which sought to recognize the fair market value of employee stock options as a regular compensation expense.
The employee stock options shall not constitute securities and shall not be transferable.
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