《股份支付》準(zhǔn)則下股票期權(quán)的會(huì)計(jì)確認(rèn)與計(jì)量——基于中捷股份股權(quán)激勵(lì)方案的分析【精品論文】

1、 2006 11200650 abstract with the rapid development of economy in our country, the scale of modern companies in china is increasingly bigger. under the separation of ownership and management power, its a pressing issue to reduce act for cost. for the further development of a company, its very necessa

2、ry to give managers impetus (i.e. employee stock option plan). its a good way to urging them to create more profits for the company. cas no.11 share-based payment published in 2006, providing standard accountancy handles for employee stock option plans or other plans. taking this as a chance, a lot

3、of companies in china carry out plans to encourage their employees. by the end of 2006, about 50 listed companies in china have published their plans. different from western countries, chinese companies have to meet the great innovation of expensing stock option at the birth of employee stock option

4、 plan. this thesis will illustrate the accountancy handles of stock option plan under cas no.11 share-based payment. in addition, this thesis will detailed analyze the employee stock option plan of zhongjie share to conclude the influence on companies profit and development under cas no.11 share-bas

5、ed payment key words: cas no.11 share-based payment; employee stock option plan; 1 1 2 2 5 7 7 7 8 9 9 10 11 12 14 16 . 20501952pfizer200003000 50090% / , , 200611 wind200650481335 11 70apb197225accounting for stock is- sued to employeesapb25 1995(fasb)123(accounting for stock-based compensationsfas123) 2001fasb2004sfas123 (iasb)200212 200422 ifrs2200511200528ifrs2 2006211ifrs2sfas123 112 199710ceo()96 30%50% 199520005002.5it ibm