| Summary: | 碩士 === 東吳大學 === 會計學系 === 98 === Abstract
IFRS has become the unique accounting language all over the world. Since European Union adopt IFRS in 2005, other country follow EU’s step, too. There are many companies imply employee stock option, and the effect is wild. No matter IFRS or GAAP 39 which is wrote base on IFRS 2 has made a huge change to employee stock option. Tax is a important factor which effect employee stock option, so we should make a deep understanding on employee stock option expense in the variation circumstance. The imply of IFRS has not only effect the accounting standard, but also the tax treatment, so we must to think about it carefully.
After the accounting standard integrate to IFRS, we also according to IFRS 2 Share-based payment and issue GAAP 39. That will become effective after January 1, 2008, The value of employee stock option must base on fair value, and no matter it is to pay employee salary or employee stock option, all will become an expense in Income Statement. According to financial accounting standard NO.39, company should realized expense. Seeing that EU has adopt IFRS for several years, it’s successful experience also make many country follow the step, in order to discuss the imply of IFRS to the tax effect on employee stock option, following will make an analysis to it’s employee stock option system to the country which is imply IFRS: Australia, New Zealand, Singapore, and America, to make an overall evaluate of employee stock option’s accounting and tax treatment.
Owing to IFRS is based on principle base, it also need many professional judgments, and need more detailed discuss, but there still have many differences between country and country. Once have difference opinions between country and country, IFRIC must make an explain to it. The outcome of research has discover that there still have difference between present accounting treatment and tax treatment on employee stock option. In the future, we must trying hard to solve this problem.
Key word: IFRS, Employee Stock Option
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