In the essay, three aspects-recognition, measurement and disclosure-of stock option accounting treatment are theoretically discussed with normative research method.
本文以规范研究方法从理论上对股票期权的会计处理的三个方面即确认、计量以及披露进行深入探讨。
Whether accounting treatment is correct or not is quite important for stock option motivation.
会计处理的正确与否对股票期权制度激励作用的发挥起着重要作用。
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