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WEI Su-yan, CAO Hui. A Study of Stock Option Accounting in ChinaJ. Journal of Beijing Institute of Technology (Social Sciences Edition), 2007, (4): 41-44.
Citation: WEI Su-yan, CAO Hui. A Study of Stock Option Accounting in ChinaJ. Journal of Beijing Institute of Technology (Social Sciences Edition), 2007, (4): 41-44.
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A Study of Stock Option Accounting in China

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  • According to the researching of the accounting of stock option,this paper indicates stock option should be recognized as the liability and measured by fair value.Meanwhile this paper studies how to record and disclose the stock option.
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