2024-03-28T12:41:26Z
https://nagoya.repo.nii.ac.jp/oai
oai:nagoya.repo.nii.ac.jp:02005328
2023-04-04T01:10:55Z
659:853:854:1680504467577
FASBにおけるストック・オプション会計基準の分析 : その原則処理と測定方法を中心に
Analysis of Accounting Standards for Employee Stock Options in FASB : Recognition and Measurement Principles and Measurement Methods
藻利, 衣恵
MOHRI, Kinue
open access
Employee Stock Options
Recognition and Measurement Principles
Measurement Method
Measurement Attribute
FASB
Previous studies in Japan have consistently adopted an accounting treatment for stock option-related expenses in the United States in which they are systematically allocated over the vesting period based on values measured on the grant date. It has been indicated that the measurement methods (intrinsic versus fair value) have changed several times due to the politicization of accounting. This research re-analyzes the FASB's accounting standards for employee stock options (especially the recognition and measurement principles and methods) using normative and descriptive research to determine whether the discussion of previous studies is a necessary consequence. The following conclusions were drawn. First, with regard to the recognition and measurement principles of employee stock options, the discussion process established by accounting standards included an increase in the explanations of expenses, order of recognition and measurement principles, and explanations consistent with the FASB concept statements (asset and liability views). Further, the measurement method, in contrast to the principles, uses fair value as a measurement attribute in many related transactions. This has been consistently and methodically drawn from the exposure draft (1993).
「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.70.3.45
http://hdl.handle.net/2237/0002005328
https://nagoya.repo.nii.ac.jp/records/2005328
10.18999/ecos.70.3.45
https://doi.org/10.13039/501100001691
日本学術振興会
Japan Society for the Promotion of Science
20K13640
ストック・オプションの会計処理 : 費用配分の在り方と資本と利益の関係
0022-9725
2434-5741
経済科学
The Economic Science
70
3
45
58
https://nagoya.repo.nii.ac.jp/record/2005328/files/06_MOHRI-Kinue.pdf
application/pdf
1.1 MB
2023-04-04