Sacho, Z.Y.; Wingard, H.C. - In: Meditari Accountancy Research 12 (2004) 2, pp. 141-164
This paper investigates the debate as to whether employee share options (ESOs) should be expensed in an entity’s financial statements as required by the IASB’s IFRS 2 – Share‐based payment (2004). The paper presents arguments for and against expensing ESOs, demonstrating that...