EPISODE · Jun 1, 2026 · 22 MIN
中级会计实务 股份支付09 股份支付不利修改与取消
【本期主题】 拆解不利修改的"无视"规则与取消的"加速可行权"惩罚——降低公允价值/延长等待期/增加业绩门槛的账面零影响，减少数量/取消计划的加速确认暴击，以及员工自愿退出的"非可行权条件"陷阱。【核心案例】 期权从30元缩水到21元，为何仍按30元确认费用？等待期从3年延到5年，第四五年费用是零还是继续？砍掉一半数量为何反而要加速确认剩余费用？股价大跌员工自愿退出为何不能冲回费用？替代方案未声明的"双重扒皮"后果？
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中级会计实务 股份支付09 股份支付不利修改与取消
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