2024-03-28T19:44:35Z
https://nagoya.repo.nii.ac.jp/oai
oai:nagoya.repo.nii.ac.jp:02005327
2023-04-04T01:02:21Z
659:853:854:1680504467577
「株式報酬に関する会計処理及び開示の取扱いの整備について」に関して
Considerations for“Development of the Handling of the Accounting for and Disclosure of Stock-Based Compensation” by the Accounting Standards Advisory Council of the Financial Accounting Standards Foundation
山下, 克之
YAMASHITA, Katsuyuki
open access
Stock-based Compensation
Contribution in Kind
Share Award Rights
Accounting Standards
The Accounting Standards Advisory Council of the Financial Accounting Standards Foundation (FASF) is currently deliberating on the theme of the “Development of the handling of the accounting for and disclosure of stock-based compensation”. This article discusses the “development of accounting standards for so-called stock-based compensation transactions involving contribution in kind,” which is the first area of deliberations by the Council on this theme, by focusing on the three issues of “the timing of the increase in share capital for before-the-fact delivery transactions”, “the amount of share capital for after-the-fact delivery transactions” and “share award rights for after-the-fact delivery transactions”.
「制度会計における課題」特集
名古屋大学大学院経済学研究科
Graduate School of Economics Nagoya University
2023-03
jpn
departmental bulletin paper
VoR
https://doi.org/10.18999/ecos.70.3.33
http://hdl.handle.net/2237/0002005327
https://nagoya.repo.nii.ac.jp/records/2005327
10.18999/ecos.70.3.33
0022-9725
2434-5741
経済科学
The Economic Science
70
3
33
44
https://nagoya.repo.nii.ac.jp/record/2005327/files/05_YAMASHITA-Katsuyuki.pdf
application/pdf
1.1 MB
2023-04-04