The aim of this paper is to assess the quality of share-based payments’ disclosure in compliance with IFRS 2 by … principles of disclosure, as defined by the IFRS 2. As we will demonstrate, Czech corporations do meet the regulatory minimum … meet the requirements given by IFRS 2 framework and in order to support the arguments, it compares the results with …

Accounting for ESO (Employee Stock Options) has been one of the most controversial topics in financial reporting during …, Tyco, WorldCom) created an environment that demanded more transparent and higher quality financial reporting. Subsequently … enhance transparency in financial reporting. This paper also discusses limitations of traditional Black-Scholes model of …