apb statement 中文意思是什麼
apb statement
解釋
<<會計原則委員會報告>>-
The result of apb opinion 25 is that the grant of stock options having an exercise price equal to the fmv of company stock on the date of grant generally will result in no accounting charge. while statement 123 establishes a " fair value " based method of accounting for stock - based compensation plans
在這些法案中， （ 193年證券法》與（ （ 19年證券交易法》對股票期權計劃的實施具有較直接的影響，其中，前者規范股票的發行，後者對股票的交易進行管理。 -
Among these accounting standards, apb opinion no. 25 and fasb statement 123 are most important rules. this article first introduces american ' s main stock option accounting rules, including two ways to account for employee stock options - the intrinsic value based method and the fair value based method
在此基礎上，運用基礎會計理論中關于會計主體假設、費用等會計學基本概念的分析，發現並總結了設計和規范股票期權會計處理方法時應解決的核心問題。
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