Sacho, Z.Y.; Oberholster, J.G.I. - In: Meditari Accountancy Research 13 (2005) 2, pp. 89-106
This article investigates the most appropriate accounting treatment for expensing the fair value of employee share options (ESOs) in financial statements. The debate centres around whether the grant date or the exercise date is the most appropriate date for determining the value at which the...
