The conclusion is that ESO should be measured by fair value. To be specific, ESO should be measured by stock option pricing model.

笔者的结论为：对经理人股票期权应采用公允价值的计量属性，具体而言，就是采用期权定价模型来计量经理人股票期权。

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In the condition that ESO is recognized as equity, we can draw a conclusion that fair value is the best way for stock option measurement, and the "grant date" is the optimal measurement date.

在经理人股票期权被确认为权益的前提下，本文得出了公允价值法是股票期权的最佳计量方法，授予日是股票期权最佳计量日的结论。

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In the condition that ESO is recognized as equity, we can draw a conclusion that fair value is the best way for stock option measurement, and the "grant date" is the optimal measurement date.

在经理人股票期权被确认为权益的前提下，本文得出了公允价值法是股票期权的最佳计量方法，授予日是股票期权最佳计量日的结论。

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