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Technology Stocks : Amazon.com, Inc. (AMZN)
AMZN 230.84-0.7%3:59 PM EST

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To: Mark Myword who wrote (3998)5/5/1998 8:57:00 PM
From: fernand cloutier  Read Replies (2) of 164684
 
Forbes article on options

I have read the Forbes article. I found it very technical and missing an introduction to their presentation in the financial statements.
I have a few questions:

1) If the cost of the options are not accounted as a expense, are they substracted from the shareholder'equity?
2) Can you explain when the cost of the option is inscribed in the financial statements (when the option is granted or when it is exercised)
3) Can you suggest other articles that discuss that very interesting topic. Every investor has to understand this very non-conservative way of accounting.

Thanks
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