The accounting confirmation of executive stock option is very important in accounting theory and practice.

经理人股票期权的确认问题是亟待解决的会计理论和实践问题。

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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。

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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。

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The board could have informed Michael Dell that if he wanted to stay on as CEO he needed to claw-back his stock option gains attributable to the allegedly fraudulent accounting, but it did not.

FORBES: Magazine Article

If investors, who usually prefer that comparable companies use the same accounting, ask Pepsi to show stock option expenses for 2002, grants made in the last quarter when Pepsi's stock was riding high would take earnings lower.

FORBES: Magazine Article