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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.
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 28/04/2004Click here to see pdf documentClick here to see word documentEmployee stock options
AEG summaries:Posted on 06/05/2004Click here to see pdf documentClick here to see word documentEmployee stock options (ESOS)
Statistics
Number of AEG recommendations:1
Number of country comments:47
Number of expert comments:1
Corresponding AEG Meetings
The issue was discussed at the following meetings:
February 2004
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