Planos de incentivos baseados em opções de ações: uma exposição das distinções encontradas entre as demonstrações contábeis enviadas à CVM e à SEC

Authors

  • Alexssander de Antonio Nunes UFRJ; FACC
  • José Augusto Veiga da Costa Marques UFRJ; FACC

DOI:

https://doi.org/10.1590/S1519-70772005000200006

Keywords:

Stock Options, Variable Compensation, Accounting

Abstract

Stock option plans are one form of variable compensation in which the employee is given the opportunity to participate in the company as a stockholder. This kind of stimulus can mean advantages for employees and companies. Accounting is responsible for measuring and disclosing the amounts involved. Both FASB and IASB present specific rules in this respect. In Brazil, this subject has been discussed in opinions and recommendations by CVM and IBRACON. This article presents the foundations of stock options for employees and existing rules for the accounting treatment of these plans. 14 national publicly-traded companies were selected for the empiric study. The collected information demonstrates that there are differences between what is disclosed to regulators and the capital market in Brazil and in the international context.

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Published

2005-08-01

Issue

Vol. 16 No. 38 (2005)

Section

naodefinida

License

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How to Cite

Nunes, A. de A., & Marques, J. A. V. da C. (2005). Planos de incentivos baseados em opções de ações: uma exposição das distinções encontradas entre as demonstrações contábeis enviadas à CVM e à SEC . Revista Contabilidade & Finanças, 16(38), 57-73. https://doi.org/10.1590/S1519-70772005000200006