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《企业会计准则第11号——股份支付》和股权激励管理办法等对股权支付交易的确认、计量和披露进行了规定,本文尝试对股份支付会计处理的逻辑及其经济学涵义进行梳理分析。一、股票期权会计处理案例为便于说明,构造以下案例,并仅考虑股票期权情形。假设A上市公司2007年1月1日向其20名管理人员每人授予10股股票期权,这些职员从2007年1月1日起在公司连续服务3年,即可以5元/股购买10股本公司股票。公司估计该期
Accounting Standards for Business Enterprises No. 11 - Stock Payment and Equity Incentives, etc. provide provisions for the confirmation, measurement and disclosure of equity payment transactions. This paper tries to sort out the logic of the accounting of share-based payments and its economic implications. First, the accounting treatment of stock options cases For the convenience of explanation, the construction of the following cases, and only consider the stock options. Suppose A listed company on January 1, 2007 granted 20 shares to each of its 20 management staff stock options, these staff from January 1, 2007 onwards in the company for three years, that is, 5 yuan / share to buy 10 shares of the company stock. The company estimates the period