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。
The conclusion is that ESO should be measured by fair value. To be specific, ESO should be measured by stock option pricing model.
伊利事件说明新股份支付准则对经理人股票期权费用化的处理实施可能带来负面影响，而经理人股票期权的价值在于企业剩余索取权，进而参与企业剩余的分享。
This paper is to analyze the potential negative effects of the new accounting standards of stock payment on the transformation of executive stock options into expense through the Yili event.
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。
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。
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.
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