论文部分内容阅读
美国的财务经理协会 (ＦｉｎａｎｃｉａｌＥｘｅｃｕｔｉｖｅｓＩｎｔｅｒｎａｔｉｏｎａｌ,ＦＥＩ)确认美国 2 0 0 5年的 10大财务报告挑战 ,认为这些挑战将影响公司经营业务、报告财务结果和制定员工薪酬的方式。1.股票期权费用化 (Ｓｔｏｃｋｏｐｔｉｏｎｅｘｐｅｎｓｉｎｇ
The Financial Executives Institute (FEI) in the United States recognizes the top 10 US financial reporting challenges in 2005 and believes these challenges will affect how companies run their businesses, report on their financial results, and set employee salaries. Stock Option Expenses (Stockoptionexpensing