1993 SNA Update Information - AEG recommendations for issue:
Opciones accionarias de los asalariados |
| Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | Las opciones accionarias del asalariado son instrumentos utilizados comúnmente por las compañías para motivar a sus empleados. Dado que el SCN 1993 no proporciona lineamientos para este tema, la pregunta que surge es si la opción de las acciones debe ser considerada como remuneración de los asalariados y, por consiguiente, como un costo de los empleadores. Hacerlo permitiría lograr una mayor armonización con las normas que rigen la contabilidad empresarial internacional. |
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| AEG recommendations | | Number of AEG recommendations for selected issue: | 1 | | Corresponding meeting | Date posted | Recommendation |  | | February 2004 | 4/27/2004 | EMPLOYEE STOCK OPTIONS (ESOS)
The AEG approved the four main recommendations presented in the issue paper.
• The AEG was in favor of the first recommendation to show ESOs as compensation of employees.
• The majority of the AEG members favored spreading the value of ESOs between the grant and vesting dates if possible.
• All members of the AEG agreed that the ESOs should be valued at market price, or by using a suitable option pricing model.
• Some members of the AEG expressed reservations with regard to the recording of the ESOs in the financial accounts as financial derivatives. The AEG accepted in principle the fourth recommendation with the expectation that an instrument category will be introduced entitled “financial derivatives and employee stock options,” with the subcategories of (1) financial derivatives and (2) employee stock options. |
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