Options Modifications or Cancellations: Which is more appropriate?

Sponsored By SYNCBASE, Inc.

Topics:

Accounting > Balance Sheet

Banking & Capital Markets > Equity

Employee Benefits & Human Capital > Compensation

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Abstract:

In many situations, companies face a decision related to how changing market conditions or how personal circumstances of employees may impact the employee stock options plans in the company. The accounting treatment of these modifications is sometimes a significant challenge, as it involves the complex accounting topic of ývariable accounting of stock-based compensationý. This paper addresses the different types of employee stock option modifications, and the accounting treatment of each. In addition, the paper compares the modification versus re-issuance of the options from a financial impact perspective.

DETAILS

Sponsored by: SYNCBASE, Inc.

Released: May 13, 2009

Length: 9 pages

Format: PDF (175 kb)

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