FVS Quick Reference Guide: Financial Instruments

This Forensic and Valuation Services quick reference guide introduces some of the considerations a valuation professional might need to address when valuing stock options and documenting the work done to estimate the value. This guide will discuss the basic characteristics of a stock option, types of options, valuation models and some of the accounting considerations when recording stock options. Valuing stock options, whether simple or more complex, requires a thorough understanding of the business that is issuing the stock options,