28 November 2014
Prior to the introduction of FBT in 2007,how would one determine the cost of options vested ? would it be the market price of the share on date of vesting.For example how should we deermine cost of option vested on 1st Jan 2005 ?
28 November 2014
The exercise price was regarded as the cost. The then schemes used to give an exercise price for the employees. The same was being taken as the cost. Later on came the concept of Market value
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