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「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
https://doi.org/10.18999/ecos.70.3.33
https://doi.org/10.18999/ecos.70.3.334ad5cd99-9e19-46be-9b12-82dd1766f984
名前 / ファイル | ライセンス | アクション |
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Item type | itemtype_ver1(1) | |||||||||
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公開日 | 2023-04-04 | |||||||||
タイトル | ||||||||||
タイトル | 「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 | |||||||||
言語 | ja | |||||||||
その他のタイトル | ||||||||||
その他のタイトル | 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 | |||||||||
言語 | en | |||||||||
著者 |
山下, 克之
× 山下, 克之
|
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アクセス権 | ||||||||||
アクセス権 | open access | |||||||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||||
キーワード | ||||||||||
主題Scheme | Other | |||||||||
主題 | Stock-based Compensation | |||||||||
キーワード | ||||||||||
主題Scheme | Other | |||||||||
主題 | Contribution in Kind | |||||||||
キーワード | ||||||||||
主題Scheme | Other | |||||||||
主題 | Share Award Rights | |||||||||
キーワード | ||||||||||
主題Scheme | Other | |||||||||
主題 | Accounting Standards | |||||||||
内容記述 | ||||||||||
内容記述 | 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”. | |||||||||
言語 | en | |||||||||
内容記述タイプ | Abstract | |||||||||
内容記述 | ||||||||||
内容記述 | 「制度会計における課題」特集 | |||||||||
言語 | ja | |||||||||
内容記述タイプ | Other | |||||||||
出版者 | ||||||||||
言語 | ja | |||||||||
出版者 | 名古屋大学大学院経済学研究科 | |||||||||
出版者 | ||||||||||
言語 | en | |||||||||
出版者 | Graduate School of Economics Nagoya University | |||||||||
言語 | ||||||||||
言語 | jpn | |||||||||
資源タイプ | ||||||||||
資源タイプresource | http://purl.org/coar/resource_type/c_6501 | |||||||||
タイプ | departmental bulletin paper | |||||||||
出版タイプ | ||||||||||
出版タイプ | VoR | |||||||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||
ID登録 | ||||||||||
ID登録 | 10.18999/ecos.70.3.33 | |||||||||
ID登録タイプ | JaLC | |||||||||
収録物識別子 | ||||||||||
収録物識別子タイプ | PISSN | |||||||||
収録物識別子 | 0022-9725 | |||||||||
収録物識別子 | ||||||||||
収録物識別子タイプ | EISSN | |||||||||
収録物識別子 | 2434-5741 | |||||||||
書誌情報 |
ja : 経済科学 en : The Economic Science 巻 70, 号 3, p. 33-44, 発行日 2023-03 |