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"The approach of the ASB is excessively complex, the model is inappropriate (it was never developed to value employee share options but was aimed at shorter-term traded options) and to have to account for lapsed options is so far removed from reality as to be quite bizarre," he said.
Other issues covered by the discussion paper include the treatment of lapsed options, options that are repriced or otherwise modified, employee share plans with cash alternatives, and share appreciation rights.
Also discussed was the treatment of lapsed options, options that are repriced, employee share plans with cash alternatives and share appreciation rights.