top of page
  • Writer's pictureThomas Tsang

ESOS

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.

18 views0 comments

Recent Posts

See All

Prior year error

When there was a judgement made in prior year without concrete evidence of support. The audit should have qualified it. When in subsequent year, the judgement is changes with the intention to correct

Impairment test under US GAAP

Under US GAAP, the carrying amount of the assets is compared to the undiscounted future cash flow of the assets generated. If the amount of undiscounted cash flow is highr than carrying amount, no im

Discount on enterprise value

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

コメント


bottom of page