Cost for Granting Stock Options in Japan

授予股票期权的成本不限于可通过授予日公允价值法计算的成本。还有一个成本需要考虑。本研究分析了向审计人员授予股票期权的成本。审计人员应该审计董事和雇员的活动，包括财务报表。独立会计师也审计公司的财务报表。根据国际财务报告准则第2号的规定，与股票期权的授予有关的报酬费用，应按照授予日的公允价值在损益表中进行报告。股票期权在授予日公允价值的计算将直接影响公司的收益。因此，对这个数量的估计是非常重要的。如果高级管理人员不能或不愿出售股票，不仅要考虑期权的不可转让性，还要考虑股票的不可转让性。在本研究中，日本官员很少出售公司股票的数据。在估计股票期权授予日的公允价值时，必须考虑这种态度。

The cost of granting stock options is not limited to the cost that can be calculated by the grant date fair value method. There is another cost that should be considered. The cost of granting stock options to the audit officers is analyzed in this research. Audit officers are supposed to audit the activities of directors and employees, including financial statements. Independent accountant also audit financial statements of the company. The role of the audit officers and the effect of granting stock options to them are explained and discussed.According to the International Financial Reporting Standard 2,it is required to report compensation expense associated with the grant of stock options in the income statement, based on its fair value at the grant date. The calculation of the fair value of stock option at the grant date will directly affect the company's earnings. So the estimation of that amount is very important. If the officers cannot, or will not sell the shares, not only the non transferability of the options, but also the non transferability of the shares should be taken into consideration. In this research, the data to prove that Japanese officers rarely sell shares of the corporation is presented. Such kind of attitude must be taken into consideration, when estimating the grant date fair value of stock options.