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我国《企业会计准则第11号——股份支付》与国际财务报告准则的趋同之处,主要表现为两个准则都规定,对支付给雇员的权益工具(如股份或股份期权)应作为费用进行确认,对取得的服务要以相关权益的公允价值计入相关成本或费用,对于以权益结算的股份支付,在等待期内的每个资产负债表日,估计可行权权益工具的数量;对于以现金结算的以股份为基础的支付交易,应在每个资产负债表日对负债的公允价值进行重新计量,等等。尽
The convergence between China’s Accounting Standards for Business Enterprises No. 11 - Share-based Payment and IFRS mainly shows that both of the two standards stipulate that the equity instruments (such as shares or share options) paid to employees should be carried out as expenses Confirm that the service received shall be included in the relevant costs or expenses at the fair value of the relevant rights and interests. For the equity-settled share-based payment, the number of the vested equity instruments shall be estimated on each balance sheet date within the waiting period. Cash-settled share-based payment transactions should re-measure the fair value of the liability on each balance sheet date, and so on. Do