| 经理人股票期权会计处理的探讨 |
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| 引用本文： | 施笑贞,周圣洁.经理人股票期权会计处理的探讨[J].财会通讯,2004(8). |
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| 作者姓名： | 施笑贞 周圣洁 |
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| 作者单位： | 浙江大学远程教育学院，浙江省肿瘤医院 浙江 310027，浙江 310027 |
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| 摘 要： | 本文介绍了美国对股票期权的会计处理方法,同时根据我国实际情况对期权的会计确认、计量和报告 三方面提出了观点。
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| 关 键 词： | 股票期权 会计处理 探讨 |
A Discussion on Accounting Process of Executive Stock Options |
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| Shi Xiaozhen Zhou Shengjie.A Discussion on Accounting Process of Executive Stock Options[J].Communication of Finance and Accounting,2004(8). |
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| Authors: | Shi Xiaozhen Zhou Shengjie |
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| Abstract: | This paper introduces the American method of accounting processing about stock option ,and presents the author's viewpoint based on the reality about three aspects: accounting confirming, measuring, reporting. |
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| Keywords: | Stock option Accounting process Discuss |
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