期刊文献+

关于经理人股票期权确认的探讨 被引量:2

下载PDF
导出
摘要 经理人股票期权的会计处理是一个富于争议和挑战性的财务会计领域。本文就经理人股票期权的会计确认问题,在分析实施股票期权的理论基础上剖析了现存的观念之争,进一步提出在经理人股票期权计划中以EVA作为衡量经理人是否应享有剩余索取权标准的"相机选择观"。
作者 李媛媛
出处 《北方经济》 2010年第2期26-27,共2页 Northern Economy
  • 相关文献

参考文献2

二级参考文献11

  • 1G4+ 1Communique-January2001, http: //www. fasb. org/1ASC/index.html.
  • 2陈清泰,吴敬琏主编.2001.美国企业的股票期权计划.(刘园,李志群执行主编,股票期权激励制度系列丛书),中国财政经济出版社.
  • 3Accounting Principle Board (APB). 1972. Accounting for Stock Issued to Employees. Option No. 25
  • 4Donald F. and Shelly Jr.. 1997. Incentive Stock Options and IRS. American Printer, March
  • 5Financial Accounting Standards Board (FASB). 1995. Statement of Financial Accounting Standards No. 123 (SFAS No. 123). Accounting for Stock-Based Compensation
  • 6Financial Accounting Standards Board. 1999. Financial Accounting Series Exposure Draft. Accounting for Certain Transactions Involving Stock Compensation - - - An interpretation of APB Opinion No. 25
  • 7Frank Kelly. 1994. The physics of change (Financial Accounting Standards Board's proposed stock - based executive compensation Scheme) (Storm Brews Over Stock-Based Compensation Rule). Business Credit, June
  • 8Grant, C. Terry and Ciccotello, Conard S.. 2002. The Stock Options Accounting Subterfuge, Strategic Finance, April
  • 9Les Barenbaum and Walt Schubert. 1993. Measuring the Value of Executive Stock Options. Compensation and Benefit Review, Sept-Oct
  • 10Michael S. Long. 1992. The incentives behind the adoption of executive stock option plans in U. S. corporations, Financial Management, Autumn.

共引文献103

同被引文献2

引证文献2

二级引证文献3

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部