| 摘要 |
A system and method for providing an alternative model for accounting for stock options. A Strike Value Account is created on a Balance Sheet. User-selectable inputs are provided for indicating whether a Strike Value of the stock option is to be recorded on a balance sheet, whether the Fair Value of the stock options is to be equal to Market Value, whether to update a Carrying Amount of the stock options periodically, whether to keep the Strike Value Account on the Balance Sheet at all times, whether the Intrinsic Value of said options are to be expensed in Earnings, and whether options carried as Fair Value are to be expensed through Earnings. The present invention provides a more accurate assessment of and accounting for stock options via, e.g., the consideration of Strike Values and Intrinsic Values of the stock options.
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