论文部分内容阅读
《企业会计准则第11号——股份支付》,对员工股票期权的会计处理进行了规范,但随之在股权期权激励费用的归属问题上又产生争论,本文对此进行探讨。
“Accounting Standards for Business Enterprises No. 11 - Share-based Payment” regulates the accounting treatment of employees’ stock options. However, there arises controversy over the ownership of the equity option incentive costs. This article discusses this issue.