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  • Writer's pictureThomas Tsang


For start up company, issue of Employee Share Option Scheme (ESOS) is a common remuneration package to employee.

For accounting purpose, ESOS is required to measure it at fair value on date of grant to employee and record it as employee expenses and equity.

The common method to measure ESOS is Black Scholes Merton model or Binomial model.

We can help you to measure the fair value of ESOS using either one of the models.

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