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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.
从会计学的角度看,股票期权会计处理涉及到众多的利益主体和复杂的利益关系。
In an accounting perspective, many interest groups and complicated interests are concerned with stock option accounting.
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.
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