| 经理人股票期权会计确认的探讨 |
| |
| 引用本文： | 陈红英,高茹.经理人股票期权会计确认的探讨[J].长沙理工大学学报(社会科学版),2004,19(4):70-72. |
| |
| 作者姓名： | 陈红英 高茹 |
| |
| 作者单位： | 华中科技大学,管理学院,湖北,武汉,430074;华中科技大学,管理学院,湖北,武汉,430074 |
| |
| 摘 要： | 经理人股票期权的会计确认问题主要探讨三个问题,即:经理人股票期权是否应该确认;应确认为什么;何时确认?根据基本的会计理论和美国的财务会计的概念,可以确认,经理人股票期权应加以确认,并应确认为费用,而且在股权数和行权价格能够确定的第一日期确认经理人股票期权.
|
| 关 键 词： | 股票期权 经理人股票期权 会计确认 |
| 文章编号： | 1672-934X(2004)04-0070-03 |
| 修稿时间： | 2004年9月30日 |
A Probe into the Accounting Recognition of Executive Stock Option |
| |
| CHEN Hong-ying,GAO Ru.A Probe into the Accounting Recognition of Executive Stock Option[J].Journal of Changsha University of Science & Technology,2004,19(4):70-72. |
| |
| Authors: | CHEN Hong-ying GAO Ru |
| |
| Institution: | CHEN Hong-ying~1,GAO Ru~2 |
| |
| Abstract: | This article mainly discusses the accounting recognition of executive stock option (ESO) with an attempt to answer these three major questions: Firstly, should executive stock option be recognized in the financial statement? Secondly, what kind of items should be recognized as executive stock option? Thirdly, when should it be done? According to the normative approach of accounting theory on the basis of the American financial structure, this article holds that the necessity of recording ESO in financial statement can be recognized, and that ESO should be recognized as cost on the first day when the exercising price and amount are determined. |
| |
| Keywords: | Stock Option Executive Stock Option Accounting Recognition |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
