Comptabilisation des stock-options en france
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The stock is held in a trust under the control of a trustee appointed by the board of directors. Didier Bensadon 1 Nicolas Praquin 2 1. Paris-Dauphine University Paris cedex 16 France 2.
Comptabilisation des stock-options en france
Paris-Sud University Sceaux France. About the editors Didier Bensadon is an associate professor of financial accounting at Paris-Dauphine university.
His research deals with the dissemination of accounting pratices and theories in an historical approach. Nicolas Praquin is a full professor of financial accounting at Paris-Sud University. His research deals with the way in which accounting structures organisations and society as a whole. Accounting has to be understood in its broader sense — that of accountability — as encompassing accounting techniques, management tools that rely on figures, and organisational governance of accounting institutions the IASB, etc.