该公告指出，公允价值选择权（Fair Value Option），是指允许企业根据自身需要，在初始和后续计量时，选择使用公允价值对当前准则没有要求采用公允价值计量的许多金融工具和其他特...
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Fair Value of an Option 选择权的公平价值
The fair value option is associated with an entity's own credit risk.
公允价值选择权与实体自身的信用风险有关。
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。
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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