Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?

Abstract : In many countries, executive stock options (ESOs) have been subject to financial scandals during these last years, that encountered for a deep need of transparency, particularly about this compensation device for managers. The aim of this paper is to present, in a first part, the ways of expensing ESOs in through the European IRFS 2 and the American FAS 123 standards. The second part analyses ESOs accounting and its consequences, namely regarding the requirements about measuring this incentive mechanism at its fair value.
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https://halshs.archives-ouvertes.fr/halshs-00112824
Contributor : Anne-Marie Piketty <>
Submitted on : Thursday, November 9, 2006 - 5:25:44 PM
Last modification on : Friday, June 8, 2018 - 2:50:08 PM

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Philippe Desbrières. Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?. Gestion 2000, Recherches et Publications en Management A.S.B.L., 2006, 23 (5), pp.77-90. ⟨halshs-00112824⟩

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