1993 SNA Update Information - Employee stock options |
| Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | Employee stock options are a common tool used by companies to motivate their
employees. Given that the 1993 SNA does not provide guidance on their treatment, the
question is whether stock options should be considered as compensation of employees
and therefore as a cost to employers. Doing so would permit further harmonization with
international business accounting standards. |
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| Corresponding papers (Click on icon to see document in either pdf or word format) | | AEG papers: | Posted on 4/28/2004 |  |  | Employee stock options | | AEG summaries: | Posted on 5/6/2004 | | | Employee stock options (ESOS) |
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| Statistics | | Number of AEG recommendations: | 1 | | Number of country comments: | 47 | | Number of expert comments: | 1 |
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| Corresponding AEG Meetings | | The issue was discussed at the following meetings: | | February 2004 |
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