| 用公允价值法确定股票期权报酬成本的国际比较 |
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| 引用本文： | 胡成.用公允价值法确定股票期权报酬成本的国际比较[J].广西经济管理干部学院学报,2004,16(1):45-48. |
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| 作者姓名： | 胡成 |
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| 作者单位： | 新疆财经学院会计系,新疆,乌鲁木齐,830012 |
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| 摘 要： | 文章对当前国际上有代表性的关于员工股票期权的会计准则中对员工股票期权报酬成本计量的公允价值法进行比较 ,结合会计信息的质量特征进行分析 ,提出IASB国际财务报告准则征求意见稿《股票基础报酬》中的员工股票期权报酬成本计量的公允价值法比FASB在SFAS123中倡导的计量员工股票期权报酬成本公允价值法更具合理性
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| 关 键 词： | 公允价值计量方法 服务单位 员工股票期权报酬成本 国际比较 |
| 文章编号： | 1008-8806(2004)01-0045-04 |
| 修稿时间： | 2003年10月28 |
International Comparison on the Determination of Employee Stock Option Compensation by Using Fair Value Measurement Methods |
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| HUCheng.International Comparison on the Determination of Employee Stock Option Compensation by Using Fair Value Measurement Methods[J].The Journal of Guangxi Economic Management Cadre College,2004,16(1):45-48. |
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| Authors: | HUCheng |
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| Abstract: | This article compares the fair value measurement methods between the representative accounting standards in the world,which cope with employee stock option compensation.According to the qualitative characˉteristics of accounting information,the author concludes that the fair value measurement method on employee stock option compensation in《Draft] International Financial Reporting Standard IFRS X Share—Based Payment》Which Was issued by IASB is more reasonable than that in SFAS123. |
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| Keywords: | fair value measurement method unit of service employee stock option compensation Internaˉtional comparison |
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