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目前,员工持股计划的会计处理尚无明确的规定,实务中存在不一致的处理方法,亟待根据员工持股计划的特点规范其会计处理。本文首先根据员工持股计划的主要内容分析了截至2015年底的实施现状,着重探讨了员工持股计划会计处理判断的逻辑思路,并结合案例进一步分析了适用股份支付准则、职工薪酬准则以及或有事项准则的各种情形。
At present, the accounting treatment of employee stock ownership plan is not clearly stipulated. There are inconsistent practices in practice. It is urgent to regulate the accounting treatment according to the characteristics of employee stock ownership plan. Based on the main content of the employee stock ownership plan, this paper analyzes the status quo of implementation as of the end of 2015, and discusses the logical approach to judge the accounting treatment of employee stock ownership plan. Based on the case study, this article further analyzes the applicable stock payment principles, The circumstances of the guidelines.