Research On The Accounting Issues Of Stock Options

This paper introduces the manager of the stock option incentive mechanism related knowledge.And explored in China's realization of the ESO's the reality of the incentive mechanism.From the perspective of accounting for stock option incentive mechanism dealing with this important subject of a reality exploration.First, this paper Incentive Stock Option Accounting Attribute. Secondly, on how the stock option incentive mechanism for the reasonable value of the measurement,Including the right to price the stock as a gift amount, life options, additional conditions, the fair value of a range of parameters.Finally, to explore how the accounting treatment of stock options, and the preparation of accounting entries for different forms of stock option incentive mechanism should be how the accounting treatment. New accounting standards that the settlement of the equity shares and the payment of the shares to cash settlement payments, were granted by the former capital provident fund or to pay for accounting treatment.After clearing the former included in paid-up capital or equity, which according to changes in fair value of liabilities included in current profit and loss (changes in fair value of the profit and loss).Given the manager's stock option incentive mechanism in China is the new thing, whether from the promotion, or from the accounting treatment, are in a stage of exploration, and the information kept secret. In this paper, both listed on the stock option incentive plan as an example, cited the implementation of stock options and incentive mechanisms for listed companies in stock options for the accounting treatment. In accordance with this accounting treatment, the company right before the trip, will also be included in debt or interest on the balance sheet, and the cost of uniform, and so this waiting period included gains and losses, which will greatly affect their profit and loss.Therefore, the listed companies in the implementation of stock option incentive mechanism, need to give full consideration to relevant laws, taxation, corporate governance, industry and other factors in many aspects.