尽管如此,就算如今作弊不多,仅仅处理1990年代的股票期权授予就够检察官们忙了.以低于市价授予股票期权并不违法.问题是对此说谎--关于股票期权回溯的最佳说法.此举可能欺骗股东,同时改变了股票期权授予的会计税务适当处理方法.被供述的UNITEDHEALTH的股票期权回溯---老板WILLIAM MCGUIRE收取16亿股票期权--如果属实,其利润和税务减免会损失几亿.
The problem is lying about it—the best way to describe backdating options. The practice may defraud shareholders, as well as altering the appropriate accounting and tax treatment of the option grants.
本文首先分析了会计政策的本质,在此基础上探讨了会计政策选择中涉及的有关问题,主要是处理好四种关系。
The paper first analyzes the nature of accounting policies and on its basis probes into the problems concerned in accounting policy selection, mainly dealing with four relationships.
中期财务报告由于其报告期间位于一个完整的会计年度内,某些会计事项的处理面临与年度财务报告不同的特殊问题。
The interim financial reporting faces some special problems which are different from annual financial reporting since it is in the middle of the complete accounting year.
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