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WEI Su-yan, TIAN Jing. The Accounting Management of Stock Option and Influence of Profit on CompaniesJ. Journal of Beijing Institute of Technology (Social Sciences Edition), 2009, (3): 16-19.
Citation: WEI Su-yan, TIAN Jing. The Accounting Management of Stock Option and Influence of Profit on CompaniesJ. Journal of Beijing Institute of Technology (Social Sciences Edition), 2009, (3): 16-19.
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The Accounting Management of Stock Option and Influence of Profit on Companies

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  • China爷s Accounting Standard ordains that stock option uses the measurement of fair value, and is included in the cost in the term of validity. This paper collects the 2007 annual reports of the 15 listed companies which implemented the incentive stock option plans, analyzes the cost of stock options on the impact of profit and stock option爷s problems in accounting management and proposes some recommendations.
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