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近年来,随着我国股权激励相关法律法规的逐步完善,实施股权激励的上市公司越来越多,但是我国《企业会计准则第11号———股份支付》及其应用指南并未对股份支付公允价值的计量模型进行详细规定,导致上市公司在计算股权激励公允价值时分歧较大。本文在分析限制性股票和B-S模型特点的基础上,指出如何运用B-S模型计量限制性股票的公允价值,为上市公司股权激励的会计处理提供参考建议。
In recent years, with the gradual improvement of relevant laws and regulations of equity incentive in China, there are more and more listed companies that implement equity incentive, but China’s “Accounting Standards for Business Enterprises No. 11 --- Stock Payment” and its application guide do not pay for shares The fair value of the measurement model for detailed provisions, leading to listed companies in the calculation of the fair value of equity incentives divergence. Based on the analysis of the characteristics of restricted stock and B-S model, this paper points out how to use B-S model to measure the fair value of restricted stock and provide reference for the accounting treatment of listed company’s equity incentive.