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.
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