论文部分内容阅读
一、股份支付产生的背景以股份为基础的支付最先以经理股票期权的形式产生于美国,因而对于它的会计规范也最先出现于美国。美国会计准则委员会最早于1972年制定了第25号意见书,只适用于雇员股份计划,并且对股票期权以内在价值进行计量并确认为费用,但是,由于在实务中的不合理和缺少根本的概念原理而遭到批判。美国会计准则委员会又于1995年颁布了第123号公告,鼓励企业按照公允价值计算股票期权,同时允许企业沿用内在价值法核算期权成本。此后,各个国家的会计机构开始致力于股份支付方面的工作,如德国、日本以及国际会计准则委员会等。
First, the background of share-based payment Share-based payments originated in the form of manager stock options in the United States, so its accounting norms first appeared in the United States. The American Accounting Standards Board (NAAC) formulated Opinion No. 25 as early as 1972, which applies only to employee share plans and measures and recognizes the intrinsic value of stock options as an expense. However, due to unreasonable and lack of fundamental in practice The concept of principle has been criticized. The United States Accounting Standards Board issued Opinion No. 123 in 1995 encouraging companies to calculate their stock options at fair value while allowing them to use the intrinsic value method to calculate their option costs. Since then, accounting agencies in various countries have begun to work on share-based payments, such as Germany, Japan and the International Accounting Standards Board.