我国股票期权会计核算的研究

A Study of Stock Option Accounting in China

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。

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.