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A Research on Accounting of Stock Option

Author: NiuLiYun
Tutor: LiYuMin
School: Shanxi University of Finance
Course: Accounting
Keywords: Stock Option Accounting Information Disclosure
CLC: F233
Type: Master's thesis
Year: 2012
Downloads: 549
Quote: 1
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Abstract


The problem of Client-Agent is very serious on the modern management systems. The stockpotion appeared, because it is a method to solve the problem of Client-Agent. The stock potion is akind of incentive system, it origined from the1950s in the USA. It effectively solve the problem in“principal-agent” relations of the shareholders and managers, which matches the target of themanagers and shareholders. It had been very prevalent, many business companies adopt the stockoption. Specially regarding high-tech Company with the little funds, the stock option cannot causethe enterprise’s cash to flow out, also can effectively detain the talented person. It indeed is aneffective method for enterprises’ development.With the development of our economy，the stock potion has been introduced into China. Manycompanies especially the companies have positively carried on the practice. But our system is notfaultless. As the central content, the dealing with stock option in accounting must be reasonable andscientific. However, accounting treatment of stock options of relatively stagnant, which has somedisparities with the international convention. It is especially urgent to the stock option theoreticalresearch to push the development ahead.In this paper, by comparing China and the USA accounting for stock option introduced therelevant laws and regulations. There is a series of in-depth analysis on accounting treatment of stockoption and it put forward new thinking and recommendations to push the development in the future.Based on our stock option accounting issue, the paper targets specific recommendations aimed atstrengthening accounting of China treatment of stock option. Thus the study pushes our stockoption with healthy development. The full text concludes four parts of constitutions and divides into8chapters.Chapter1: Introduction. This chapter introduces the background to the study, then advance thetrain of the thought and the issue, and the theoretical invention.Chapter2: Research of basic theory. This chapter introduces the concept and types of stockoption, classifies, and the theoretical basis of stock option. On this basis, the text discusses therelevant laws and regulations.Chapter3: The central of the article. Based on the research of basic theory, this chapteranalyses and evaluates the exist point of views. At the same time the article introduces the stockoption accounting on the identification, measurement and disclosure.Chapter4: The last part. There is a series of in-depth analysis on accounting treatment of stockoption, finally the author addresses own suggestion about the stock option in China. Thus the study pushes our stock option with healthy development.The article draws the following conclusions by the research of this paper:1. This chapter analyses and evaluates the exist point of views, the article think stock optionshould be recognized as expenses. It should be included in corporate expenses.2. The article think stock option should adapt the fair--value as measurement attribute bycomparing some kinds of existing measurement methods.3. In order to fully reflect the stock options of the economic activity, the stock options shouldbe disclosed with the of balance sheet, income statement and the statement of cash flow, anddisclosure notes.

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