acca基础2 share based paymentp2报告ifrs2股份支付定义以为实体接.pdf,ACCA P2 P2 Corporate Reporting IFRS 2 Share-based Payment Definition of Share-based Payment A share-based payment is a transaction in which the entity receives or acquires goods or servic
International Financial Reporting Standard 2IFRS 2equity‐based paymentshare‐based paymentaccounting recordscall optionsshare appreciation rightsshare ownership schemeequity capitalequity‐based transactionJohn Wiley & Sons, Inc.IFRS Practical Implementation Guide and Workbook...
All equity-settled share-based payments granted after 7 November 2002, that are not yet vested at the effective date of IFRS 2 shall be accounted for using the provisions of IFRS 2. Entities are allowed and encouraged, but not required, to apply this IFRS to other grants of equity instrume...
Cashpayments 現金支付 177 cashpriceequivalent 約當現銷價格 178 Cashproceeds 現金價款 179 cashsurrendervalue 現金解約價值 180 cashsettledshareoption 現金交割之股票選擇權 181 cashsettledsharebasedpayment 現金交割之股份基礎給付交易 transaction 182 Catastrophebond 巨災債券 183 catastropheprovisions 巨災負債準備 ...
(股权) 被投资人经营所处的技 权益投资的公允价值发 术、市场、经济和法律 生严重或非暂时性下跌 环境发生重大影响不利 金融资产的分类 Step 1资产特征 Business Business Other model = hold Step 2经营模式 model = hold business to collect to collect models and sell Cash flows are solely payments of ...
(2,240) 137 0 238 Total comprehensive income for the period 0 0 7,679 (1,091) (2,240) 137 0 4,485 Capital increase Share‑based payment (IFRS 2) 35 2 125 000 33 0 0 115 0 0 0 0 127 0 0 115 Cash distribution to Airbus SE shareholders / Dividends paid to non...
Share-based payments 112 43 Related party transactions 115 44 Business combinations 117 45 Disposal of subsidiary 120 46 Cash and cash equivalents 121 47 Non-cash transactions 121 48 Operating lease arrangements 122 49 Commitments for expenditure 123 50 Contingent liabilities and contingent assets 123 ...
Share based compensation — Stock options issued by EADS up to 2006 are accounted for in accordance with IFRS 2 "Share-based Payment" and qualify as equity settled share-based payments. In 2007, EADS also introduced a performance and restricted unit plan (LTIP) which qualifies as cash ...
19、tes9834other financial liabilities 9935provisions10036other liabilities10137trade and other payables 10138obligations under finance leases10239retirement benefit plans 10340financial instruments 10641deferred revenue12242share-based payments 12343related party transactions 12644business combinations 20、12845disposal...
IFRS 2, Share-based payment The amendment clarifies the definition of a vesting condition and separately defines performance and service conditions. IFRS 3, Business combinations An obligation to pay contingent consideration that meets the definition of a financial instrument is classified as a financial...