Stock option journal entry

  • Creator
    Topic
  • October 22, 2016 at 6:00 pm #1304115
    Mike
    Participant

    Hey Guys,

    I found that there are two different explanations for Stock option journal entries.

    1. At grant date: no entry
    end of year: compensation expense / APIC-SO

    2. At grant date: Deferred compensation expense / Stock option outstanding
    end of year: compensation expense / Deferred compensation expense

    Could you please let me know which one is correct?

    Much appreciated in advance.

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