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经理人股票期权应当确认为费用 被引量:1

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摘要 经理人股票期权的会计确认问题历来是一个备受争议的话题,本文首先分析了国内几种确认观点,认为经理人股票期权是一种真实的经济成本,其实质是酬劳性支出,应当作为费用加以确认。
作者 刘剑民
出处 《江苏商论》 北大核心 2003年第8期113-114,共2页 Jiangsu Commercial Forum
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