EPISODE · May 25, 2026 · 16 MIN
中级会计实务 股份支付02 股权激励如何入账
【本期主题】 拆解权益结算股份支付的确认与计量——授予日公允价值锁定机制、等待期动态修正的"累计倒挤法"、非市场业绩条件的费用确认逻辑，以及换取其他方服务时的价值反转规则。【核心案例】 为什么授予日价格锁死后股价翻倍也不调整费用？200人团队预计离职率从20%调到5%，第二年费用如何从700万跳涨到1500万？第一年利润未达标为何仍要确认费用？员工放弃行权时过去3年费用能否冲回？
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中级会计实务 股份支付02 股权激励如何入账
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