1993 SNA Update Information - Expert comments for issue:
Options d’achat d’actions accordées à des employés | | Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | Les entreprises ont couramment recours à des options d’achat d’actions comme moyen de motiver leurs employés. Comme le SCN de 1993 passe leur traitement sous silence, la question centrale est celle de savoir si les options doivent être considérées comme une forme de rémunération des employés et donc comme un coût à acquitter par l’employeur. Dans l’affirmative, leur traitement se rapprocherait davantage des normes internationales de comptabilité des entreprises. |
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| | Expert comments | | Number of expert comments for selected issue: | 1 | | Date posted | Source | Comment |  | | 8/11/2004 | Fadhil Mahdi (ESCWA) | 1. We, as national accountants, agree with the recommendation of the Advisory Expert Group (AEG), on National Accounts at UNSD, by considering all ESOs as compensation of employees (wages and salaries in kind) as long as the corporate entity is using them as financial instrument to motivate employees in work, irrespective of whether these ESOs will be settled in new or re-purchased shares.
2. As for pricing or evaluating this item, we see the ESOs should be valued at market prices at the time of transferring ownership from employer to employee.
3. With regards to recording the ESOs in the financial accounts as financial derivatives, which is the view of the AEG, we think that this view is very convenient and we confirm that it should be entitled under this category as a separate item having its own name.
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