中美股票期权会计政策的比较

美国与股票期权相关的会计政策正处于变更阶段。本文通过对美国股票期权会计政策的内容及变化趋势进行分析,针对我国目前股票期权的会计处理现状,认为目前可行的方法是采用内涵价值法,同时注意与其它现有准则的衔接以及加强股票期权相关信息的披露。

The Comparison of the Stock Options Accounting Between China and USA

The accounting policies for stock options are under of changing in USA. This article analyzes the content of the stock options accounting in USA. After comparing the current accounting treatments between two countries, the author concludes that the most feasible accounting method for stock options in China is the intrinsic method. It should be noted that the future stock options accounting standard must be linked up with other current standards and the disclosures of related information should be enhanced too.