Accounting disposal of stock option is an important content in option motivation system. Stock option motivation can not be properly operated and carried out unless solving the accounting problem.
股票期权的会计处理是期权激励制度中非常重要的内容，不解决会计问题，股票期权激励就无法进行规范的操作和实施。
In the essay, three aspects-recognition, measurement and disclosure-of stock option accounting treatment are theoretically discussed with normative research method.
本文以规范研究方法从理论上对股票期权的会计处理的三个方面即确认、计量以及披露进行深入探讨。
Firstly, the essence of stock option and connotation of the involved accounting elements are analyzed, and ESO accounting recognition is discussed in terms of recognition elements and time.
首先，本文通过对股票期权的本质以及所涉及会计要素的内涵的分析，从确认要素和确认时点两个方面来探讨经理人股票期权的会计确认问题。
We exam the substitute effects of salary incentive and stock option incentive of CEO of listed firms from the perspective of accounting information noise.
本文基于会计信息噪音的视角，研究了上市公司高管薪酬激励与股权激励之间的替代效应。
We exam the substitute effects of salary incentive and stock option incentive of CEO of listed firms from the perspective of accounting information noise.
本文基于会计信息噪音的视角，研究了上市公司高管薪酬激励与股权激励之间的替代效应。
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