Study Of Stock Option Accounting Issues

The Stock option system origined from the 1950s in the United States. Which is a method to solve enterprise "commissioned - Acting," Realize that the relative risks and rewards of long-term incentive system. Since the 1990s, Stock options equity incentive system as a typical way abroad has been a great success. "Fortune" top 10 places in the United States Enterprises, Already 90 per cent of the business -to-business managers to implement a system of incentive stock options.The 1990s later period the stock option introduces our country, So far there has been some development, However, the accounting treatment of stock options of relatively stagnant , Has some disparities with the international convention. Although the February 15, 2006 issuance of the "shares to pay IAS" standardized stock option accounting, Holding payment business accounting treatment with operational guidelines, in accounting standards for stock entitled to the further development of protection. With stock options business development guidelines will make new demands, with the development of practical guidelines added. Based on our stock option accounting issues and research on foreign stock option accounting issues comparative analysis propose targeted specific recommendations aimed at strengthening China's accounting treatment of stock options study thus pushing our stock option and healthy development.This paper is divided into four parts : the first part of the meaning of stock options, type and theoretical basis Thus, it reached a stock option's real economic, as well as stock options accounting major issues to be analyzed. The second part of the stock options for international comparison of the United States and other countries on the accounting treatment of stock options of progress. The third part, that the current accounting treatment of stock options as there are some issues. Part IV, on a related issue, from the accounting treatment of foreign ideas, and give full consideration the national conditions of China, China raised the stock option accounting system of theories, from the accounting of stock options confirmed Measurement of the disclosure of the supplement and perfect.