简析新准则下股票期权中的会计问题

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摘要股票期权会计制度是股票期权计划的核心,本文从股票期权中的股份支付方式的会计处理、股份支付的会计披露问题及股票期权对每股收益及稀释每股收益的影响等方面对股票期权的实施过程中会计业务的处理进行了一定的探讨。

作者李华

机构地区河南质量工程职业学院经济与管理系

出处《漯河职业技术学院学报》 2010年第3期63-64,共2页 Journal of Luohe Vocational Technical College

关键词新准则股票期权会计问题

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漯河职业技术学院学报

2010年第3期

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