Compensatory stock option and purchase plan 作為職工報酬的股票先購權和購買計劃
This thesis , composed of five parts , mainly discusses the recognition , measurement and disclosure of compensatory stock options 本文將討論報酬型股票期權的確認、計量和披露等會計問題。全文共分五個部分。
Now it has changed to an enduring effect encouraging system to specific crowd , which is called " compensatory stock option " ( cso ) . this system has three advantages . firstly , cso may reduce the cost of encouraging employees 該制度的優(yōu)點主要體現(xiàn)在以下四個方面:首先,股票期權激勵機制能有效降低激勵成本,使公司在不支付現(xiàn)金的情況下實現(xiàn)對經理人員的激勵。
According to the issuing objective , stock options are divided into two classifications : compensatory stock options and non - compensatory stock options . accounting for non - compensatory stock options is very simple , because they do n ' t relate to compensation 非報酬型股票期權不涉及報酬問題,類似于一般的新股發(fā)行,因此其處理非常簡單;而報酬型股票期權因性質特殊,處理較為復雜。
Compensatory stock option is to grant employees the right to buy appointed sum of stock at stipulated price at engaged time after they have been vested . it is an enduring effect pattern of enduring employees , which emerged in 1950 " s in u . s . a . . and spread in large corporations of western countries after 1980 " s 薪酬式股票期權( compensatorystockoption )簡稱為股票期權,是指公司給被授予者,即股票期權受權人按約定價格和數量在授權以后的約定時間購買股票的一種權利。