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Impact of the introduct. of IFRS on stock options
07-14-2009, 04:04 AM,
Impact of the introduct. of IFRS on stock options

I'm writing a thesis about the impact of the introduction of IFRS on stock options. Following my research up till now I have found that IFRS 2 is responsible these impacts. Because of this regulation companies are required to recognise their stock options as an expense, to use certain valuation models, disclose certain information, etc. But my question is what main effects should I write about. What main impacts has this standard had on stock options? I have some information but I don't know what direction to go with it...

Thomas Vanhamel
07-14-2009, 04:20 AM,
The effects on stock options that I have found are

-> Reward structures may change due to regulation (trend of increased use of stock options could be less expansive after 2005

-> Mandatory disclosure results in more confidence in stock options due to better transparancy and corporate governance.

-> supporting processus, systems an d functions of stock options may change

-> impact on valuation and accounting procedures of stock options

Could somebody tell me if these are justificable? And if there are others that I'm forgetting.

07-14-2009, 09:34 PM,
Perhaps the publication by PricewaterhouseCoopers available on the following link, might be of your help

Pls do share your further findings during the course of your research on this thread.

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