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Share option grants: a myriad of accounting and tax prescriptions

By Keryn Chalmers and Dean Hanlon


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

Publisher: Taxation Institute of Australia
Year: 2005
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