统计研究 ›› 2006, Vol. 23 ›› Issue (5): 3-6.

• 论文 •    下一篇

关于雇员股票期权的核算——1993 SNA修订问题研究系列之三

国民经济核算司1993年SNA修订问题研究小组   

  1. 国家统计局
  • 收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:2006-05-15 发布日期:2006-05-15

  • Received:1900-01-01 Revised:1900-01-01 Online:2006-05-15 Published:2006-05-15

Abstract: Abstract:The paper introduces the main international researching achievements to deal with employee stock options(ESOs), the main forms and characteristics of ESOs, processing methods of ESOs based on international enterprise accounting standard, as well as the accounting methods in international accounts forwarded by Eurostat