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CPA Canada Guide: Equity-based alternatives to stock options

Published on: Aug 31, 2014

Stock options have been widely used by public companies as part of employee compensation plans. Many large companies, however, now are moving to other stock-based compensation plans which also may be attractive to smaller public companies.

Equity-based Alternatives to Stock Options is a useful primer to facilitate meaningful discussion between boards and management. It outlines alternative equity-based compensation plans and uses examples and short case studies to illustrate the differences in the approaches.

You will learn about:

  • equity-based compensation alternatives
  • accounting implications of each alternative
  • key decision-making factors you need to consider when assessing the alternatives


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