Pricing freedom for employee stock options must follow accounting policy; intrinsic vs fair value difference requires disclosure. Companies granting employee stock options may determine the option exercise price subject to compliance with the accounting policies in clause 13.1; if compensation is calculated using intrinsic value instead of fair value, the company must disclose the difference and its impact on profits and earnings per share in the directors' report.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pricing freedom for employee stock options must follow accounting policy; intrinsic vs fair value difference requires disclosure.
Companies granting employee stock options may determine the option exercise price subject to compliance with the accounting policies in clause 13.1; if compensation is calculated using intrinsic value instead of fair value, the company must disclose the difference and its impact on profits and earnings per share in the directors' report.
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