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Stock option expensing is a method of accounting for the value of share options, distributed as incentives to employees, within the profit and loss reporting of a listed business. On the income statement, balance sheet, and cash flow statement say that the loss from the exercise is accounted for by noting the difference between the market priceif one exists) of the shares and the cash.

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In the United States, the Financial Accounting Standards BoardFASB) requires EPS information for the four major categories of the income statement: continuing operations, discontinued operations, extraordinary items, and net income. Notice: Although this Canadian online stock brokerage review/comparison is dated back to Dec 2006, the information below is updated regularly.

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