일본과 한국의 스톡옵션 회계기준에 관한 비교연구

A Comparative Study of the Accounting Standards for Stock Option of Japan and Korea

This paper compares the accounting standards for stock option of Japan and Korea. Especially, tire setting process of accounting standards for stock option, accounting methods and disclosures for stock option in two countries are analyzed. The results provide that two countries shaw different characteristics in accounting standards for stock option. First, in Japan, acquired services are reported as compensation costs and capital adjustments. On the other hand, in Korea, in case of cash-settled share- based payment transactions, acquired services are reported as compensation costs and capital adjustments, but in case of equity-settled share- based payment transactions, acquired services are reported as compensation costs and debt. Second, when tire stock option rights are abandoned, they are reported as extraordinary items in Japan and are reported as other surplus in Korea. Third, though both countries do not choose specific stock option pricing model, Japan prefers Black-Sholes Model and Korea regards binomial model as proper model.