@article{oai:nagoya.repo.nii.ac.jp:02005328, author = {藻利, 衣恵 and MOHRI, Kinue}, issue = {3}, journal = {経済科学, The Economic Science}, month = {Mar}, note = {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}, pages = {45--58}, title = {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}, volume = {70}, year = {2023} }