试论股票期权的会计处理.txt

1、 - - -绰010-62312594 25飨APB25 APB25涨 1 2衣 3 4賬 APB25ARB143񣬲񣬴 APB25 1񳬹 2𣬸 򲹳裬 棬򻯵APB25 ABC200011ABC201510000510 1 裺桪 50000 桪 50000 215 裺 10000 桪 10000 3 裺 150000 桪 50000 10000 190000 123SFAS123 19936FASBAPB25APB25FASB28档 FASBFASBSFAS1231993涨 SFAS123涨APB25&

2、#732787;SFAS123 SFAS123APB25SFAS123仯 SFAS123APB25 BlackScholes12񣻣34 棬򻯵SFAS123 ABC200011ABC201510000580.5SFAS123 1 裺桪 77885 桪 77885 21-5 裺 15577 桪 15577 3 裺 150000 桪 77885 10000 217885 棨󣬽涨񲻷򡪡76820026󣬻򣬻 1.2.3.񱨱򣬵1.񱨱APB252.治涨

3、 APB25飬1.񣩡2.1-񣩣23.佫裺=*4.涨 APB25APB25񣩣1壻2APB25APB25仯İ飬 FASB123򣬾 70FASB123񡣶 APB25FASB123 򲻽 󡣣1󱻾2Black-Scholes嶨涨񽻸FASB飬FASB123涨淶 chenxiaoding97 ( 2003-5-1 ) ( 2003-4-28 ) 涨 ( 2003-4-21 ) ( 2003-4-17 ) ( 2003-4-16 ) ( 2003-4-14 ) ( 2003-4-14 ) ( 2003-4-8 ) ( 2003-4-7 ) ( 2003-4-7 )