| 完善股票期权会计核算的建议 |
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| 引用本文： | 张端明.完善股票期权会计核算的建议[J].财会通讯,2005(6). |
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| 作者姓名： | 张端明 |
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| 作者单位： | 广东外语外贸大学国际工商管理学院 广东广州510420 |
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| 摘 要： | 本文在简单评议美国股票期权会计处理方法的同时,结合我国具体情况,按照财务会计对经济事项进行会计处理的一般流程,从会计确认、计量、记录和信息披露等方面对我国股票期权会计处理问题进行探讨,并依据股票期权制度要素的要求,提出了相应的对策,以期为完善和规范我国股票期权会计核算提供支持。
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| 关 键 词： | 股票期权 期权会计处理 内在价值 公允价值 |
The Status Quo and Advice for Executive Stock Option Accounting |
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| Zhang Duanming.The Status Quo and Advice for Executive Stock Option Accounting[J].Communication of Finance and Accounting,2005(6). |
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| Authors: | Zhang Duanming |
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| Abstract: | This thesis illustrates the accounting practices of Executive Stock Option (ESO) in America. At the same time, it shows current status of accounting practices in our country, and follows the procedures of accounting processing for further analysis. It makes rough research from Recognition, Measurement, Record and Report these four aspects. According to the demand for necessary elements of ESO, it proposes some advices. |
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| Keywords: | Executive Stock Option (ESO) Accounting processing Intrinsic value Fair value |
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