Unformatted text preview: Although, some would claim there is no real “cost” of granting employee stock options; other than the forgone cash since they “sold” the stock to their employees at a discount. They have been touted because they may both help retain and motivate employees and, in the past at least, could be used without having to show the cost as an expense on the GAAP financial statements. However, since 2006 companies must record the fair value of stock options as an expense on their income statements....
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This note was uploaded on 09/09/2011 for the course TAX 6845 taught by Professor Kelliher,c during the Fall '08 term at University of Central Florida.
- Fall '08