Remuneração em opções de ações: o SFAS 123 revisado

• Autor(a) principal: Galdi, Fernando Caio
• Data de Publicação: 2006
• Outros Autores: Carvalho, L Nelson
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34193
• topic: Remuneração em Opções; SFAS 123; Teoria da Contabilidade; Fair Value; Employee share options; SFAS 123; Accounting theory; Fair value

Different kinds of awards have been developed to stimulate employers to focus on the maximization of the fi rm value. To reach this target, entities use share-based payment in exchange for the employee services they receive. However, the utilization of these instruments results in controversial questions for Accounting. Should equity awards be recognized as expenses? Is a share option award (issued to pay for employee services) a liability or an equity instrument? What method should be used to measure the value of this instrument? What period of time should be considered to account for this kind of transaction? In order to establish accounting standards for transactions in which an entity exchanges its equity instruments for services, the FASB recently released SFAS 123 revised. This paper discusses share-based payment issues, concentrating on employee share options, and aims to review and analyze the conceptual framework of SFAS 123 revised. It presents the historical evolution of controversial regulations about this theme, discusses the main concepts issued by SFAS 123 revised and addresses FASB's argumentation about the theoretical background of this standard.