| 我国股票期权会计核算的研究 |
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| 引用本文： | 魏素艳,曹慧. 我国股票期权会计核算的研究[J]. 北京理工大学学报(社会科学版), 2007, 9(4): 41-44 |
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| 作者姓名： | 魏素艳 曹慧 |
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| 作者单位： | 北京理工大学,管理与经济学院,北京,100081;北京理工大学,管理与经济学院,北京,100081 |
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| 摘 要： | 本文通过深入研究股票期权会计,认为应将股票期权确认为费用并运用公允价值进行计量。同时结合我国新会计准则中对股票期权确认和计量的有关规定,探讨我国股票期权应如何进行账务处理和信息披露。
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| 关 键 词： | 股票期权 确认 计量 纪录 报告 |
| 文章编号： | 1009-3370(2007)04-0041-04 |
| 收稿时间： | 2007-05-22 |
| 修稿时间： | 2007-05-22 |
A Study of Stock Option Accounting in China |
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| WEI Su-yan and CAO Hui. A Study of Stock Option Accounting in China[J]. Journal of Beijing Institute of Technology(Social Sciences Edition), 2007, 9(4): 41-44 |
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| Authors: | WEI Su-yan and CAO Hui |
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| Affiliation: | 1.School of Management and Economy, Beijing Institute of Technology, Beijing 100081 |
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| Abstract: | According to the researching of the accounting of stock option,this paper indicates stock option should be recognized as the liability and measured by fair value.Meanwhile this paper studies how to record and disclose the stock option. |
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| Keywords: | Stock Option Recognition Measurement Record Disclosure |
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