经理人股票期权的会计确认与计量分析.docx

华中科技大学硕士学位论文
摘要
,一』本文以会计确认和计量理论为依据,在研究国内外关于经理人股票期权会计问
题的相关文献的基础上,运用规范研究方法对经理人股票期权的会计确认、计量问题进行研究。
关于会计确认问题汀,本文重点探讨了经理人股票期权的初始确认、后续确认、
}
终止确认。文章从经理人股票期权制度概念及特点入手,分析了经理人股票期权
运行中的四个关键环节;然后运用会计确认理论,分析了负债和权益的特征,论述了经理人股票期权的归属、确认相关报酬费用的原因,同时对初始确认时间、后续确认、终止确认进行了论述:关于会计计量问题,主要讨论了公允价值计量属性,分析了经理人股票期权的价值构成及影响其价值的相关变量,重点分析了 FASBl23号推荐的计量方法,引用了B—S期权定价模型来计算经理人股票期权的公允价值,与确认相对应,探讨了经理人股票期权的初始计量、后续计量、终止计量。
笔者认为在现行的会计模式下,经理人股票期权既不归属于负债,也不归属于权益,建议使用过渡帐户或在备查簿中进行登记的方法对这一特殊的经济事项进行反映,但是应该确认相关的报酬费用,建议采用公允价值对经理人股票期权进行计量,采用FASBl23号的计量方法,并对相关的会计处理进行了说明。
文中涉及深层次的会计理论问题,笔者相信经理人股票期权的确认与计量是非常复杂和困难的问题,将关注改进确认标准和计量属性这两方面的发展,期望本文的研究能对我国相关会计准则的制定,规范经理人股票期权计划的实施具有一定的价值。
关键词:经理人股票期权’确弋溅寸量属性’公允价值
华中科技大学硕士学位论文
==================;============;=======≈====;====;========;≈===================≈=一
ABSTRACT
7Fhe text based on accounting recognition and measurement theory,wielding normal research method,discuss on excutive stock option accounting recogenition and measurement.
I study literature about excutive stock option accounting recognition problem,the text probe into initial recognition,subsequent recognition, derecognition of excutive stock option.
Starting with excufive stock option concept and characteristic,I analysis four key taches of excutive stock option excercise,.Based on accounting recognition theory,I analyse liabilities and enquity,discuss excutive stock option ascription and the reason of
recognition reward expenses,and probe into initial recognition time,subsequent recognition,derecognition of excutive stock option.
About measurement,I mainly discuss fair value measurement attribute and measurement time,analyse excutive stock option ponents and discuss FASBl23 measurement method,introduce Black--Scholes option make price model to calculate excutive stock option fair I probe into excutive stock option initial measurement,subsequent measurement, hold that in actual accounting mode,excutive stock option should not vest in liabil