【摘要】 我国最近几年才引入经理人股票期权制度,关于经理人股票期权的会计处理研究更是一片空白。本文在借鉴美国经验的基础上,对经理人股票期权的会计处理实务作了探讨,介绍了美国的经理人股票期权会计处理准则,给出了经理人股票期权价值计量模型及会计处理实例。更多还原

【Abstract】 Executive Stock Option(ESO) was introduced into China only in recent years, and no research was made on accounting treatment of ESO in China. For these reasons, the article discusses accounting treatment practice for ESO on the base of American experiences. It introduces American accounting standards for ESO and brings forward measurement model for ESO.更多还原