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- Q7617911 subject Q8431708.
- Q7617911 subject Q8870804.
- Q7617911 abstract "Stock option expensing is a method of accounting for the value of share options, distributed as incentives to employees, within the profit and loss reporting of a listed business. On the income statement, balance sheet, and cash flow statement say that the loss from the exercise is accounted for by noting the difference between the market price (if one exists) of the shares and the cash received, the exercise price, for issuing those shares through the option.Opponents of considering options an expense say that the real loss- due to the difference between the exercise price and the market price of the shares- is already stated on the cash flow statement. They would also point out that a separate loss in earnings per share (due to the existence of more shares outstanding) is also recorded on the balance sheet by noting the dilution of shares outstanding. Simply, accounting for this on the income statement is believed to be redundant to them.Note: Currently, the future appreciation of all shares issued are not accounted for on the income statement but can be noted upon examination of the balance sheet and cash flow statement.".
- Q7617911 wikiPageExternalLink stsum123r.shtml.
- Q7617911 wikiPageWikiLink Q1338307.
- Q7617911 wikiPageWikiLink Q1416161.
- Q7617911 wikiPageWikiLink Q1419726.
- Q7617911 wikiPageWikiLink Q1464622.
- Q7617911 wikiPageWikiLink Q176831.
- Q7617911 wikiPageWikiLink Q2823722.
- Q7617911 wikiPageWikiLink Q2920382.
- Q7617911 wikiPageWikiLink Q4672770.
- Q7617911 wikiPageWikiLink Q5374301.
- Q7617911 wikiPageWikiLink Q6014286.
- Q7617911 wikiPageWikiLink Q650978.
- Q7617911 wikiPageWikiLink Q6560342.
- Q7617911 wikiPageWikiLink Q7048998.
- Q7617911 wikiPageWikiLink Q7316309.
- Q7617911 wikiPageWikiLink Q7617878.
- Q7617911 wikiPageWikiLink Q815364.
- Q7617911 wikiPageWikiLink Q8431708.
- Q7617911 wikiPageWikiLink Q854623.
- Q7617911 wikiPageWikiLink Q8870804.
- Q7617911 comment "Stock option expensing is a method of accounting for the value of share options, distributed as incentives to employees, within the profit and loss reporting of a listed business.".
- Q7617911 label "Stock option expensing".