The potential impact of applying a fair value model to employee share options on the reporting entity financial statements
M.Comm. (International Accounting) === The study investigates the potential effect of applying a fair value model after the grant date to employee share options. The research assesses the appropriateness of the requirements of IFRS2 Share-Based Payment transactions with a specific focus on equity-se...
| Main Author: | |
|---|---|
| Published: |
2013
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/10210/8755 |