top of page
Search

ESOS

  • Writer: Thomas Tsang
    Thomas Tsang
  • Sep 18, 2021
  • 1 min read

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.

 
 
 

Recent Posts

See All
Audit thinking logic

What are we going to audit - revenue, trade receivables, unquoted equity investments, trade payables, etc What audit procedures (nature, timing) to be performed to ascertain each of the assertions Wha

 
 
 
Audit schedule provided by client in audit

Before we place reliance on audit schedule provided by client in an audit engagement, we are required to ensure the completeness and accuracy of the audit schedule. In order to address the issue, we n

 
 
 
Enterprise value

In business valuation, enterprise value is the value of the business. It includes any intangible assets not booked such as goodwill,...

 
 
 

Comments

bottom of page