@article{oai:nagoya.repo.nii.ac.jp:02005327,
 author = {山下, 克之 and YAMASHITA, Katsuyuki},
 issue = {3},
 journal = {経済科学, The Economic Science},
 month = {Mar},
 note = {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},
 pages = {33--44},
 title = {「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},
 volume = {70},
 year = {2023}
}