Employee stock options schemes in Singapore : pricing and accounting issues and disclosures.
Lee, Mike Chiang Hai.
Ong, Soo Ann.
Date of Issue1993
College of Business (Nanyang Business School)
This study looked into the major accounting issues involved in accounting for ESOs and proposed appropriate accounting treatment for the ESOs using ED40 and RAP1A as a theoretical framework.
NANYANG TECHNOLOGICAL UNIVERSITY