Heads Up: SEC Views on Design of Market-Based Employee Stock Option Valuation Model

Volume 14, Issue 3


The attached issue of Heads Up summarizes the SEC’s views on a market-based approach to valuing employee share-based payment awards, known as “Employee Stock Option Appreciation Rights Securities” (ESOARS).

Heads Up, published by the National Office Accounting Standards and Communications Group of Deloitte & Touche LLP, provides in-depth summaries of recent accounting and financial reporting developments. This newsletter is published periodically as developments warrant, and is intended for a general audience of financial professionals, including CFOs, controllers, and internal audit and accounting professionals.

Questions, comments, or suggestions concerning Heads Up should be directed to the Accounting Standards and Communications Group mailbox. We welcome and encourage your feedback