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Share Option Grants: A Myriad of Accounting and Tax Prescriptions

Published on 01 Jul 05 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

During the past decade calls to converge the measurement of companies’ taxable income and accounting profit have occurred. Issuing Australian accounting standards equivalent to international financial reporting standards alters the existing taxable income and accounting profit connect. To investigate this issue we compare the corporate taxation and accounting treatment of share-based payments granted by companies to employees under an employee option plan. In doing so, the paper highlights the complexities, definitional and valuation divergences in Australia’s taxation and financial accounting systems in relation to employee option grants.

Author profiles:

Dean HANLON
Dean is a Lecturer in the Department of Accounting and Finance, Monash University.
Current at 1 September 2013
Click here to expand/collapse more articles by Dean HANLON.
 
Keryn CHALMERS
Keryn is an Associate Professor in the Department of Accounting and Finance, Monash University.
Current at 5 April 2005
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