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员工股票期权是负债还是权益的争议由来已久。在权益法下,股票期权被列为一种股东权益,在期权授予日确定期权的入账价值,并按照这个价值进行费用化,在期权整个存续期间,公司不作账务的调整来反映期权价值所发生的变
Employee stock options are debts or rights of the controversy for a long time. Under the equity method, the stock option is listed as a kind of stockholder’s equity. The stock option value is determined on the grant date and is expensed according to this value. During the whole period of the option, the company does not make the adjustment of the account to reflect the option value What happened?