本文对经理人股票期权会计确认问题进行了较深入的研究。
This paper is to study the accounting recognition of Executive Stock Options.
但是美国最近几年爆发的与之相关的财务丑闻，使其会计处理方法备受非议，最终导致了经理人股票期权会计准则的一系列修改和补充。
But a series of finance scandals broke out in the United States in recent years brought lots of controversy towards its accounting methods.
经理人股票期权的确认问题是亟待解决的会计理论和实践问题。
The accounting confirmation of executive stock option is very important in accounting theory and practice.
我国对应用经理人股票期权激励制度的企业没有相应的会计准则对其业务的会计处理进行规范。
In our country, there have been no any regulations of relative accounting rules to control the accounting affairs of those enterprises which use stock period right for agents as promoting system.
首先，本文通过对股票期权的本质以及所涉及会计要素的内涵的分析，从确认要素和确认时点两个方面来探讨经理人股票期权的会计确认问题。
Firstly, the essence of stock option and connotation of the involved accounting elements are analyzed, and ESO accounting recognition is discussed in terms of recognition elements and time.
首先，本文通过对股票期权的本质以及所涉及会计要素的内涵的分析，从确认要素和确认时点两个方面来探讨经理人股票期权的会计确认问题。
Firstly, the essence of stock option and connotation of the involved accounting elements are analyzed, and ESO accounting recognition is discussed in terms of recognition elements and time.
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