关于重要会计政策的介绍 [2]
论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2014-06-10编辑:lzm点击率:3367
论文字数:1110论文编号:org201406101648259346语种:英语 English地区:中国价格:免费论文
关键词:重要会计政策会计原则accounting policies财务报表accounting principles
摘要:The expected term of options granted represents the period of time that options granted are expected to be outstanding based uponhistorical data related to exercise and post-termination cancellation activity.
zed within one year of the balance sheet date are classified as long-term deferred revenue. The estimate of the classification of deferred revenue as short-term or long-term is based upon the periods in which we expect to perform jointcommittee services.
Share-Based Payment Arrangements. Our share-based compensation to employees includes non-qualified stock options, restrictedstock and shares issued under our Purchase Plans, which are compensatory under ASC 718 Compensation – Stock Compensation. We accountfor share-based compensation to non-employees, including non-qualified stock options and restricted stock, in accordance with ASC 505Equity.
The fair value of each non-qualified stock option award is estimated on the date of grant using the Black-Scholes option pricing model. The model requires input assumptions with respect to (i) expected volatility of our common stock, which is based upon the daily quotedmarket prices on The NASDAQ Stock Market LLC over a period equal to the expected term, (ii) the period of time over which employees,officers, directors and non-employee consultants are expected to hold their options prior to exercise, (iii) zero expected dividend yield due tonever having paid dividends and not expecting to pay dividends in the future, and (iv) risk-free interest rates for periods within the expectedterm of the options, which are based on the U.S. Treasury yield curve in effect at the time of grant.
Historical volatilities are based upon daily quoted market prices of our common stock on The NASDAQ Stock Market LLC over a period equal to the expected term of the related equity instruments. We rely only on historical volatility since it provides the most reliable indication of future volatility. Future volatility is expected to be consistent with historical; historical volatility is calculated using a simple average calculation; historical data is available for the length of the option’s expected term and a sufficient number of price observations areused consistently. Since our stock options are not traded on a public market, we do not use implied volatility.
The expected term of options granted represents the period of time that options granted are expected to be outstanding based uponhistorical data related to exercise and post-termination cancellation activity. The expected term of stock options granted to our Chief ExecutiveOfficer (CEO), Chief
Science Officer (CSO) and non-employee directors and consultants are calculated separately from stock options grantedto employees and other officers.预期存续期间需要分开计算,我们的行政ExecutiveOfficer(CEO),首席科学官(CSO)和非雇员董事和顾问都要注意股票期权这一块。
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