The valuation of employee share options and share-based payments. By Hugh Osburn

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This article is the fifth in a series examining the implications of the valuation provisions in the new accounting standards, including FRS 20 (IFRS2): Share-based Payments. Importantly for small and medium sized companies, it has been proposed to incorporate the provisions of FRS 20 directly into FRSSE (Financial Reporting Standards for Smaller Entities) – though the comments on this and other proposed amendments, issued in May 2006, are still being analysed by the Accounting Standards Board (and by the IASB).

The difference between DCF analysis and option pricing

In the first article of the current series, we touched briefly on a misconception concern...

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