La transizione all'IFRS 2 per le stock option. Gli effetti economici sull'informazione di bilancio

This research aims at investigating the effects on the Financial Statements of Italian companies after the introduction of IAS/IFRSs since 2005 with a special focus on the valuation of Stock Options and other Share Based Payment. The requirement of applying International Financial Reporting Standards is producing several changes on the Italian Financial Statements since the International Accounting System differs to a large degree from the Italian Accounting System. After a brief description of the main characteristics of the accounting for Stock Options according to the International Gaaps, the paper discusses an empirical simulation of a First Time Application of IFRS 2 starting from the Italian Accounting Gaaps. Finally the fiscal implications are taken into account.