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Accounting for employee stock options
Includes abstract.
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
College of Accounting
2015
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| _version_ | 1867613332657143808 |
|---|---|
| access_status_str | Open Access |
| author | Van Zyl, Warrick Boyd |
| author2 | Uliana, Enrico |
| author_browse | Uliana, Enrico Van Zyl, Warrick Boyd |
| author_facet | Uliana, Enrico Van Zyl, Warrick Boyd |
| author_sort | Van Zyl, Warrick Boyd |
| collection | Thesis |
| description | Includes abstract. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/12449 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:34:27.383Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| publisher | College of Accounting |
| publisherStr | College of Accounting |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/12449 Accounting for employee stock options Van Zyl, Warrick Boyd Uliana, Enrico Accounting Includes abstract. The use of ESOs as a form of employee remuneration has grown dramatically in recent years, fuelling a significant amount of research. The current accounting standards (IFRS 2 and IAS 33) do not reference this research and as a result the accounting records do not accurately reflect the economic nature of these transactions. This study will: 1. Evaluate the requirements of IFRS 2 and IAS 33 by developing an accounting model for each standard and comparing the current rules with this theoretical benchmark. 2. Further examine any identified differences by means of empirical tests. The objective is thus to establish a theoretically sound approach to ESO accounting that can be confirmed by empirical testing. 2015-02-11T14:14:48Z 2015-02-11T14:14:48Z 2010 Doctoral Thesis Doctoral PhD http://hdl.handle.net/11427/12449 eng application/pdf College of Accounting Faculty of Commerce University of Cape Town |
| spellingShingle | Accounting Van Zyl, Warrick Boyd Accounting for employee stock options |
| thesis_degree_str | Doctoral |
| title | Accounting for employee stock options |
| title_full | Accounting for employee stock options |
| title_fullStr | Accounting for employee stock options |
| title_full_unstemmed | Accounting for employee stock options |
| title_short | Accounting for employee stock options |
| title_sort | accounting for employee stock options |
| topic | Accounting |
| url | http://hdl.handle.net/11427/12449 |
| work_keys_str_mv | AT vanzylwarrickboyd accountingforemployeestockoptions |