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.
When apply discount on lack of marketability (DLOM) and lack of control (DLOC) on enterprise value (EV), it is a multiple of EV x (1-DLOM) x (1-DLOC). But apply the discount on Equity value would lowe
In accordance with SFRS109, investment in equity instruments must be subsequently measured at fair value. In limited circumstances, cost represents the best estimate when recent information not avail
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