首页 | 本学科首页   官方微博 | 高级检索  
     检索      

股票期权费用化后的股权稀释和信息披露研究
引用本文:魏亚平,王棚国.股票期权费用化后的股权稀释和信息披露研究[J].财会通讯,2006(1).
作者姓名:魏亚平  王棚国
作者单位:天津工业大学会计学院 天津300160(魏亚平),布鲁斯特大学商学院 英国布鲁斯特(王棚国)
摘    要:本文从目前股票期权会计处理的国际动向出发,对股票期权费用化对股东权益稀释的影响,运用模型和实例进行了分析,对不同会计准则在反映稀释影响及会计信息披露的区别作了比较分析,剖析了我国股票期权会计及披露实务中的问题,结合我国实际提出了今后的设想。

关 键 词:股票期权费用化  股权稀释  会计信息披露  股票期权会计

Research on the Impact of Stock Option Expensed To Shareholders' Equity Dilution and the Information Disclosure
Wei Yaping Wang Pengguo.Research on the Impact of Stock Option Expensed To Shareholders'''' Equity Dilution and the Information Disclosure[J].Communication of Finance and Accounting,2006(1).
Authors:Wei Yaping Wang Pengguo
Abstract:This paper analyses the impact of shareholders' equity dilution after the stock option expensed, with some models and examples, from the present international trend of stock option accounting treatment. The paper also compares differences reflecting shareholders' equity dilution and information disclosure under different accounting standards, dissects the problems in the actual practice of stock option accounting and disclosure, then, considering Chinese practice, the paper puts forward some views about the future.
Keywords:Stock option expensing Shareholders' equity dilution Information disclosure Stock option accounting
本文献已被 CNKI 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号