International Financial Reporting Standard-2 deals with the recognition, measurement, and disclosure of Employee Stock Options. In this article, we will offer examples of accounting for Employee Stock Options. At the end of this article, we will present methods for valuing Employee Stock Options. What is an Employee Stock Option? A company …

Convertible debt is a type of loan that can be converted back to stock after some specified future date. When making an investment in convertible debt, both the issuer and investor are clear that there is a possibility of debt being converted into stock in the future. International Account Standard 32 deals with …