Services
Stock Option Plans (ASC 718)
Short Description:
VRC has valued various forms of share-based compensation including stock options, employee share purchase plans, restricted shares, and stock appreciation rights, for ASC 718 requirements.
The guidelines for valuing stock options are outlined in Accounting Standards Codification (ASC) 718 (formerly SFAS No. 123(R)). ASC 718 states that the valuation of stock options should be completed by utilizing Black-Scholes or some other option-pricing model.
VRC has valued various forms of share-based compensation including stock options, employee share purchase plans, restricted shares, and stock appreciation rights, for financial reporting requirements under ASC 718. Our valuation professionals perform a substantial analysis of each client's own plan before arriving at a conclusion of value.