As noted in paragraph 2, this IFRS applies to share-based payment transactions in which an entity acquires or receives goods or services. 【简中译文】如第 2 段所述， 本国际财务报告准则适用于企业取得或收取商品或劳务的股份支付交易。（注：“以股份为基础的支付”的简称“股份支付”）【繁中译文】...
IFRS 專區 準則彙總 IFRS 2 股份基礎給付 (Share-Based Payment) IFRS 2 簡覽 認列 企業之股份基礎給付交易,應於取得商品或勞務時認列.其採權益交割方式者,應認列於權 益;其採現金交割方式者,應認列於負債. 股份基礎給付交易 種類 權益交割; 現金交割; 得選擇權益或現金交割 權益交割之股份...
Cash-settled share-based payment transactions occur where goods or services are paid for at amounts that are based on the price of the company’s equity instruments. The expense for cash settled transactions is the cash paid by the company....
Cash-settled share-based payment transactions occur where goods or services are paid for at amounts that are based on the price of the company’s equity instruments. The expense for cash settled transactions is the cash paid by the company....
1IFRSShare-basedPayment19February004ContentsINTRODUCTIONIN1-IN8ReasonsforissuingtheIFRSIN1-INMainfeaturesoftheIFRSIN3-IN8InternationalFinancialReportingStandardShare-basedPaymentOBJECTIVE1SCOPE-6RECOGNITION7-9EQUITY-SETTLEDSHARE-BASEDPAYMENTTRANSACTIONS1
ACCA P2 考试:IFRS 2, SHARE-BASED PAYMENT (Part 1) IFRS 2, Share-based Payment, applies when a company acquires or receives goods and services for equity-based payment. These goods can include inventories, property, plant and equipment, intangible assets, and other non-financial assets. There...
(or to be received) as the difference between the fair value of the share-based payment and the fair value of any identifiable goods or services received (or to be received). The entity shall measure the unidentifiable goods or services re...
IFRS 2, Share-based Payment, requires companies to value all share-based payments for goods and services as an expense in their profit and loss statement. As IFRS 2, Share-based Payment, acknowledges that the valuation of the share-base payment may be complex, the IASB demands that expert ...
IFRS 2, Share-based Payment (amended by Classification and Measurement of Share-based Payment Transactions, effective from January 1, 2018) 该项更新主要对三个情况做了说明: 现金结算的期权(cash-settled)遵循与股权支付的期权(equity-settled)相同的会计处理方式,也就是行权方式并不影响期权的公允价值。
Summary This chapter examines the share-based payments (IFRS 2) standard that prescribes the method of measuring and disclosing share-based compensation and recording such amounts as expense over the employees' service years. A share-based payment transaction is a transaction in which the entity ...