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can be linked to the theme of stock-options accounting and disclosure, which has been recently transformed by the adoption … of international accounting standards in most developed economies. Indeed, according to the IFRS 2, stock-options are to … to the fair value of the options. This accounting method breaks significantly with the past, when disclosure of stock …
Persistent link: https://www.econbiz.de/10005070483
. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the …
Persistent link: https://www.econbiz.de/10011111963