The Perils of Consultant Options and Variable Accounting

Sponsored By SYNCBASE, Inc.

Topics:

Accounting > Balance Sheet

Banking & Capital Markets > Equity

Employee Benefits & Human Capital > Compensation

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Abstract:

Granting options to full-time employees or to consultants is a dimension into which "employee" stock options can be categorized. This difference, although from the surface seems to be insignificant, has a significant impact on how options are accounted for from a financial perspective. This paper addresses how to account for "consultant" options, and the complexities associated with such option grants. In addition, the paper also touches upon how consultant options compare to liability-type stock-based compensation instruments.

DETAILS

Sponsored by: SYNCBASE, Inc.

Released: May 13, 2009

Length: 9 pages

Format: PDF (227 kb)

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