摘要
美国财务会计准则委员会颁布的最新的股票期权会计准则要求公众公司和私人公司均采用公允价值法计量股票期权,并且为股票期权的计量提供了新的定价模型。本文试图通过分析新准则的出台背景、内容和特点,探讨我国在制定股票期权会计准则的过程中可以吸收和借鉴的有益经验。
The newest accounting standard for stock option issued by American Financial, Accounting Standard Board （FASB） requires that public compenies and private companies measure stock options using the fair value method, and provide new option - pricing model. This paper tries to discuss the experience that we could absorb in formulating accounting standard for stock option through analyzing the background, content and characteristics of the new issued standard.
出处
《特区经济》
北大核心
2006年第7期174-175,共2页
Special Zone Economy
关键词
股票期权会计
公允价值法
内在价值法
计量模型
美国
stock option accounting
fair value method
intrinsic value method
option - pricing model
