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Évaluation de l'engagement de l'entreprise associé à un plan de stock-options

Author

Listed:
  • Frédéric Planchet

    () (SAF - Laboratoire de Sciences Actuarielle et Financière - UCBL - Université Claude Bernard Lyon 1 - Université de Lyon)

  • Pierre-Emmanuel Thérond

    () (SAF - Laboratoire de Sciences Actuarielle et Financière - UCBL - Université Claude Bernard Lyon 1 - Université de Lyon)

Abstract

Les réformes des normes comptables conduisent à provisionner de manière de plus en plus exhaustive tous les engagements pris par les sociétés, en particulier ceux résultant de la mise en place d'un plan de stock-options. L'objectif de ce papier est de rappeler le cadre réglementaire et fiscal des plans de stock-options puis de proposer un modèle d'évaluation de l'engagement d'une société ayant mis en place un tel plan.

Suggested Citation

  • Frédéric Planchet & Pierre-Emmanuel Thérond, 2003. "Évaluation de l'engagement de l'entreprise associé à un plan de stock-options," Post-Print hal-00443032, HAL.
  • Handle: RePEc:hal:journl:hal-00443032
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00443032
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