【摘要】 在经理人股票期权的会计处理中 ,计量是关键环节 ,它主要解决经理人股票期权在何时、以什么单位及以多少数量入账的问题 ,也就是计量属性、计量标准和计量方法问题。更多还原

【Abstract】 The key issue in the accounting process of managers’ stock options is metrology.It concerns the timing at which, the unit by which and the amount in which the options be recorded. In another word, it is a matter to settle the property, standard and the method of metrology.更多还原