1993 SNA Update Information - Expert comments for issue:
Opciones accionarias de los asalariados | | Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | Las opciones accionarias del asalariado son instrumentos utilizados comúnmente por las compañías para motivar a sus empleados. Dado que el SCN 1993 no proporciona lineamientos para este tema, la pregunta que surge es si la opción de las acciones debe ser considerada como remuneración de los asalariados y, por consiguiente, como un costo de los empleadores. Hacerlo permitiría lograr una mayor armonización con las normas que rigen la contabilidad empresarial internacional. |
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| | Expert comments | | Number of expert comments for selected issue: | 1 | | Date posted | Source | Comment |  | | 8/11/2004 | Fadhil Mahdi (ESCWA) | 1. We, as national accountants, agree with the recommendation of the Advisory Expert Group (AEG), on National Accounts at UNSD, by considering all ESOs as compensation of employees (wages and salaries in kind) as long as the corporate entity is using them as financial instrument to motivate employees in work, irrespective of whether these ESOs will be settled in new or re-purchased shares.
2. As for pricing or evaluating this item, we see the ESOs should be valued at market prices at the time of transferring ownership from employer to employee.
3. With regards to recording the ESOs in the financial accounts as financial derivatives, which is the view of the AEG, we think that this view is very convenient and we confirm that it should be entitled under this category as a separate item having its own name.
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