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.
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.
When exporting from Modeler, you could have selected an option to put all of these elements into a single project, but separating them (the recommended practice) makes it is easier to make changes.
在从Modeler导出时,您可能选择了将所有这些元素放在单个项目中的选项,但是将它们分离(推荐的做法)可以使得做出更改更加容易。
The accounting confirmation of executive stock option is very important in accounting theory and practice.
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。
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