| 美国股票期权会计的最新进展及其启示 |
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| 引用本文： | 刘俊萍. 美国股票期权会计的最新进展及其启示[J]. 特区经济, 2006, 210(7): 174-175 |
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| 作者姓名： | 刘俊萍 |
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| 作者单位： | 贵州财经学院,会计学院,贵州,贵阳,550003 |
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| 摘 要： | 美国财务会计准则委员会颁布的最新的股票期权会计准则要求公众公司和私人公司均采用公允价值法计量股票期权,并且为股票期权的计量提供了新的定价模型。本文试图通过分析新准则的出台背景、内容和特点,探讨我国在制定股票期权会计准则的过程中可以吸收和借鉴的有益经验。
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| 关 键 词： | 股票期权会计 公允价值法 内在价值法 计量模型 |
American shares option accounting''''s new development and its inspiration |
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| Liu Jun Ping. American shares option accounting''''s new development and its inspiration[J]. Special Zone Economy, 2006, 210(7): 174-175 |
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| Authors: | Liu Jun Ping |
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| Affiliation: | Liu Jun Ping |
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| Abstract: | The newest accounting standard for stock option issued by American Financial Accounting Standard Board(FASB)requires that public companies and private companies measure stock options using the fair value method,and provide new option-pricing model.This paper tries to discuss the experience that we could absorb in formulating accounting standard for stock option through analyzing the background,content and characteristics of the new issued standard. |
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| Keywords: | stock option accounting fair value method intrinsic value method option - pricing model |
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