股票期权会计处理之我见

Accounting Treatment of Stock Option

本文首先就股票期权的相关概念做了一个简单介绍,然后就股票期权的入账时间及其计量的两种方法进行了详细讨论,文章最后结合我国的实际情况概括表述了对股票期权会计处理的几点建议。

Firstly, the essay make some introductions about the concpets related to the stock option. Secondly, the essay talk about when to record the stock option and the two methods of measurement. Finally, considering the situation of our country, some suggestions are made on the accounting treatment of the stock option.