Search results with tag "Lattice model"

ACCOUNTING FOR STOCK COMPENSATION UNDER FASB …

May 12, 2017 · Permissible option-pricing techniques include a “lattice” model such as a binomial model, a “closed form” model such as the Black-Scholes-Merton formula, and a “Monte Carlo” simulation technique. Topic 718 does not explicitly mandate a specific option-pricing model, but states that a lattice model “more fully reflects the

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