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Am not sure if its derivatives you mean if so check FAS133
All derivatives within the scope of FAS133 must be recorded at fair value as an asset or liability. Hedge accounting may be applied if there is hedge documentation and gains and losses in the value of the derivative with gains and losses in the value of the underlying transaction....
but accounting for stock options is simple
1:Debit an account for compensation expenses. Use an option pricing model such as the Black-Scholes Model to determine how much to debit the account. Credit an additional paid-in capital for stock options account to balance the journal entry.
Debit a cash account by the amount of cash received when the stock options are exercised. Debit the additional paid-in capital for stock options account the same balance used in Step1. Multiply the par value of the stock by the number of stocks issued in the stock options, then credit "Common Stock" by this amount. Credit an additional paid-in capital for the amount in excess of the par value account to balance the journal entries.
Debit the additional paid-in capital account for stock options that was credited in Step1 by the same amount if the stock options expire. Credit an additional paid-in capital account for expired stock options by the same amount to balance the journal entry.
