公允价值法

而经理人股票期权的会计计量则因其同时具有金融衍生工具的性质，宜采用公允价值法，结合经理人股票期权的初始确认和终止确认进行初始计量和终止计量；

While ESO should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ;

用公允价值法确定股票期权报酬成本的国际比较资本资产定价方法演进及其在深圳股市中的实证分析

International Comparison on the Determination of Employee Stock Option Compensation by Using Fair Value Measurement Methods ; Capital Asset Fixed Price Method Evolution and in Shenzhen Stock Market 's Empirical Analysis

帐面价值法与公允价值法相比，存在诸多局限性，应加以改进。

The method of book value exists limitation comparing with the meth .

因此，应该用公允价值法来衡量期权的稀释效应。所以本章第一节研究了经理股票期权定价对会计指标的影响。

So the first section analyzes how the ESOs impact the accounting index .

而由于这样的会计处理不影响利润表，因而在计量上可采用公允价值法，以更科学地反映其价值。

Since this accounting processing does not influence the profit form , the public value method can be adopted in the measurement . This method will more scientifically reflect the value .

并建议在证券市场并不发达且呈弱有效状态时，其会计处理宜采纳折中的内在价值法，待将来条件成熟时采用公允价值法计量，并用所有者权益再分配确认方法进行会计确认。

The author suggests that the accounting treatment can be modified min-value method since the securities market in the state is of wake efficiency then changed into the fair-value method when the securities became more efficient .

这样，股票期权的会计处理将不影响利润表，从而也更有助于推动用公允价值法计量之，以更科学地反映其价值。

As the result , the accounting for ESO would not affect the income statement , this would contribute to measuring the ESO by the fair value method , which reflects the value of ESO more reasonably .

旧准则对投资的计量基本采用历史成本法，不存在操纵损益的空间，而新准则对四类金融资产采用了摊余成本法和公允价值计量法。

Old criteria emphasis the use of historical cost , and there is no manipulation space , but the new standards for four types of financial assets using the amortized cost method and fair value measurement method .

公允价值获取的现值法研究

On Fair Value Obtained Through Present Value