用公允价值法确定股票期权报酬成本的国际比较

International Comparison on the Determination of Employee Stock Option Compensation by Using Fair Value Measurement Methods

文章对当前国际上有代表性的关于员工股票期权的会计准则中对员工股票期权报酬成本计量的公允价值法进行比较 ,结合会计信息的质量特征进行分析 ,提出IASB国际财务报告准则征求意见稿《股票基础报酬》

This article compares the fair value measurement methods between the representative accounting standards in the world,which cope with employee stock option compensation.According to the qualitative characˉteristics of accounting information,the author concludes that the fair value measurement method on employee stock option compensation in《[Draft] International Financial Reporting Standard IFRS X Share—Based Payment》Which Was issued by IASB is more reasonable than that in SFAS123.