La Commission normes privées du Conseil National de la Comptabilité s’est récemment prononcé sur le traitement comptable de l’attribution gratuite d’actions aux salariés dans les comptes individuels français. Rappelons qu’à ce jour aucun texte n’existe et les pratiques sont très diverses. Ainsi pour X, Y a décidé d’enregistrer une provision pour risques et charges fin 2007 pour la totalité de la dette probable à savoir cours d’acquisition en bourse des actions déjà achetées par Z x taux de sortie au bout des deux ans que dure la période d’acquisition de droits x nombre de salariés bénéficiaires concernées fin 2007. Ce n’est pas la position retenue par Z pour ses propres salariés ni par le GCE pour les siens propres qui enregistrent une provision pour risques et charges pour le même montant mais par étalement prorata temporis sur les deux ans.
The Private Standards Committee of the French CNC (Conseil National de la Comptabilité – French Accounting Standards Board) recently issued an opinion regarding the accounting treatment in French separate financial statements of grants to employees of restricted stock units. It should be recalled that at present no legislation exists and that practices vary widely. So in respect of X, Y decided to record a contingency reserve at the end of 2007 for the full amount of the likely liability, namely the stock market purchase price of the shares already bought by Z x the turnover rate at the end of the two-year vesting period x the number of employee beneficiaries concerned at the end of 2007. This is not the policy applied by Z for its own employees nor by the GCE for its, recording a contingency reserve for the same amount but deferring it pro-rata over the two years.
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Translation Agency. Language Translation. Translation Services. Document Translation. Stranslations offers language translation services and document translation for all European and major global languages including Arabic, Dutch, English, French, German, Italian, Japanese, Mandarin, Portuguese, Russian and Spanish. Some common language pairs: English to Spanish Translation. Spanish to English Translation. French to English Translation. German to English Translation.
