Celestino, Maxwell dos SantosLima, Milena Maria Queiroz de2023-01-262023-01-262022-12-16LIMA, Milena Maria Queiroz de. Implicações contábeis e jurídicas da outorga de opções de ações (stock options) no Brasil. Orientador: Maxwell dos Santos Celestino. 2022. 46f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Universidade Federal do Rio Grande do Norte, Natal, 2023.https://repositorio.ufrn.br/handle/123456789/51045Stock options are one of the types of equity instruments used by an entity issuing shares, which are part of the variable compensation package for employees or similar. This type of derivative title is formalized in a contract, through a voluntary agreement between the company and employees or similar. Therefore, with the objective of delimiting the study, analyzing the legal-accounting nature of the institute in the light of Brazilian norms, this work sought to answer the following problems: (a) is there any possibility of recognizing the deferred tax in transactions involving the granting of stock options actions? and (b) if so, what is the effect of this recognition on the financial statements of Brazilian companies? From the analysis carried out, if there is a difference between the accounting and tax base of a tax, relatively in transactions involving the granting of stock options to employees or similar, a temporary difference may arise, deductible or taxable (except for companies subject to taxation based on Presumed Profit), to be offset in a future period.Opções de AçõesTributos diferidosReservas de CapitalStock OptionsDeferred taxesCapital ReservesbachelorThesisCNPQ::CIENCIAS SOCIAIS APLICADAS