Reconsideration of Accounting Standards for the Unexpired Component of the Stock-based Compensation Cost

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  • 株式報酬費用の未費消分に関する会計処理・再考
  • カブシキ ホウシュウ ヒヨウ ノ ミヒショウ ブン ニ カンスル カイケイ ショリ ・ サイコウ

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 This study discusses the logical necessity of the accounting standards for the unexpired component of stock-based compensation cost. Predominantly, this is an important concern because the amount of offset（ especially stockholder’s equity） differs from the amount of the unexpired component and that of net income. Moreover, some previous studies refer to the theory found in accounting standards for the unexpired component of stock-based compensation cost（ Statement of Financial Accounting Standards No. 123 issued by the Financial Accounting Standards Board in 1995）, which is the commonly accepted theory. However, other than Mohri（ 2012）, there are no studies on the difference between the amounts of the offset and the unexpired component from an academic perspective.<br> 　This research establishes the following findings: 1） the commonly accepted theory requires a legally binding authority. 2） The recognition criteria for assets are derived from the commonly accepted theory, which is based on contractual accounting（ a legally binding authority）; the focus should not be on the debit items（ recognition criteria for assets）, but on both of the debit items and the credit items （recognition criteria for both of assets and liabilities or equity）. Therefore, these findings attest the conclusion that the commonly accepted theory has no logical necessity.

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