Research On The Accounting Of Stock Options

Since 1990s, with the integration of the global capital market and the synergy of the corporate governance regulation, stock options, as the governance organism is extending all of the world, first in English-speaking countries as Canada, Australia and UK, and then in France, Germany and Japan, and recently in China and India. However, the controversy on accounting for stock options is so much that it's difficult to reach unanimity. In this thesis, I have a try at several issues of accounting for stock options in order to bring more and better research on those issues.According to the issuing objective, stock options are divided into two classifications: compensatory stock options and non-compensatory stock options. Accounting for non-compensatory stock options is very simple, because they don't relate to compensation. While the accounting for compensatory stock options is extraordinarily complicated with characteristic. This thesis, composed of five parts, mainly discusses the recognition, measurement and disclosure of compensatory stock options.Part one, outline of stock options. On the basis of summarizing the content and the theoretical basis of stock options, the issues of accounting for stock options are generated.Part two, recognition of stock options. In this part, the recognition criteria, recognition period, initial recognition time of stock options are probed into.Part three, measurement of stock options. Three measurement methods of stock options are elaborated in this part: fair value based method, minimum value based method and intrinsic value based method.Part four, disclosure of stock options. In this part, the objective and content of disclosure of stock options are included.Part five, recommendations on establishing China's accounting for stock options. On the basis of a summary of the development of stock options in China, the overall recommendations on establishing China's accounting for stock options are put forward.