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Accounting for employee share options

Hopefully someone here can point me in the right direction of getting some useful guidance on this but where a copmany has employee share options and the copmany is acquired during the year and some of those options are vested. Can anyone tell me what the corrcet accounting treatment is under GAAP?

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10th Aug 2012 16:26

Complex

You haven't said what GAAP you are using, or which company the shares will be given under the options.

Normally a fair value charge is made to the P&L over the vesting period of the options, so this may have already been missed for earlier accounting periods (since I assume the options were already partially vested at the time of takeover).

 

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By Tickers
18th Aug 2012 18:32

Thanks for the reply, It's under Irish/UK GAAP.

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