This paper analyses the issue of the representation in financial statements of the stock options granted to personnel under both Italian accounting provisions and IAS/IFRSs, which co-exist in the same jurisdiction even though they are totally different and lead to an antagonist form of accounting relativism. In particular, we demonstrate, following a two-step reasoning method based on some key Italian accounting principles, that the different accounting treatment of stock options cannot be explained by reasons of a technical-accounting nature, but that inquiries should be made into reasons of a different kind (if existent).

Differential regulation in the accounting treatment of stock options under IFRS 2 and Italian accounting rules: A matter of accounting framework?

FLORIO, Cristina;CORBELLA, Silvano
2008-01-01

Abstract

This paper analyses the issue of the representation in financial statements of the stock options granted to personnel under both Italian accounting provisions and IAS/IFRSs, which co-exist in the same jurisdiction even though they are totally different and lead to an antagonist form of accounting relativism. In particular, we demonstrate, following a two-step reasoning method based on some key Italian accounting principles, that the different accounting treatment of stock options cannot be explained by reasons of a technical-accounting nature, but that inquiries should be made into reasons of a different kind (if existent).
2008
stock options; IFRS 2; accounting framework; financial statement; Italy
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11562/342396
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