【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。更多还原

【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.更多还原