FASB“股票型报酬”征求意见稿评析

美国财务会计准则委员会(FASB)要求股票型报酬采用公允价值法的征求意见稿再次引起各界的关注。当前,美国改进股票型报酬的会计实务的主要障碍不是技术问题,而是准则的经济后果所造成的各方利益之争。本文介绍了该稿发布的特殊的国内外背景、其主要内容及其与国际会计准则的差异,并对其前景进行预测。

Comments on FASB ED of Share-Based Payment

The new Exposure Drafts promulgated by FASB requires corporations to measure share-based payment in fair value, which has again arose wide attention by American society. Currently, it is the standard's economic consequence, but not the technical problems, that form the chief obstacles of American accounting practice for improving the measurement of share-based payment. This article introduces the ED's particular backgrounds, its main content, and the difference between this ED and corresponding IASB's standard. Furthermore, the article predicts its future application.