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对于约定给予条件的经理人股票期权,以及虽未约定给予条件但被用作签订雇佣合同红利的经理人股票期权来说,企业在授予日之后才接受其相应的经理人服务,未约定给予条件的经理人股票期权若被用作对经理人过去服务的补偿,则企业在授予日之前已接受其相应的经理人服务,又由于服务的耗用与接受同步,因而前者于企业授予日后将耗用的经济资源,应先确认为资产,耗用时再摊销;后者则是授予日前已耗用的经济资源,应确认为当期费用。
For the stock options of the managers who are given the agreement and the stock options of the managers who have not agreed to be given the conditions but who are used as the bonus of the employment contract, the company will not accept the corresponding manager service after the grant date, Of the manager’s stock option is used as a compensation to the past service of the manager, the firm has accepted its corresponding manager service prior to the grant date, and since the service is consumed and synchronized with the acceptance, the former will consume after the grant date Of the economic resources should be recognized as assets, re-amortization when depleted; the latter is granted to the economic resources have been consumed before, should be recognized as current expenses.