RESEARCH ONACCOU TING STANDARD FOR STOCK OPTIONS

与美国员工股票期权的历史长度相比，在日本和马来西亚的历史相对较短。股票期权在日本的真实的历史始于20世纪90年代末，在马来西亚则始于20世纪80年代。在日本，除了一般的股票期权外，亦有在人员退休时，以股票期权代替一笔过的现金付款。在马来西亚，它们以普通的方式和非常流行的方式用于支付上市公司的赔偿。在日本，由于采用了与《国际财务报告准则》非常相似的会计准则，有必要在损益表中报告赔偿费用。因此，日本公司似乎正在将他们的股票补偿计划从普通股票期权转移到事实上的限制性股票，即名义执行价格的股票期权。在马来西亚，由于采用了《国际财务报告准则2》，有些公司受到授予股票期权的报告费用的严重影响。这些公司现在对授予股票期权非常谨慎。

Compared with the length of the history of employee stock options in the U.S., the history of them in Japan and in Malaysia are relatively short. The real history of stock options in Japan started in late 1990s and that in Malaysia in 1980s. In Japan, beside the ordinary use of stock options, they are also used to substitute lump sum cash payment at the retirement of the officers. In Malaysia, they are used in ordinary manner and very popular way for paying compensation for listed companies. In Japan, by the introduction of accounting standard quite similar to IFRS, it became necessary to report compensation expense on the income statement. As a result, Japanese companies seem to be shifting their share compensation program from ordinary stock options to de facto restricted stocks ; stock options with nominal strike price. In Malaysia, by the introduction of IFRS 2, there are companies seriously affected by reporting expense for granting stock options. The companies are now careful about granting stock options.