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】...
The receiver issuing shares or granting share options to the provider (an equity-settled share-based payment transaction). The receiver making a cash payment to the provider based on the market value of the receiver’s equity shares (a cash-settled share-based payment transaction). The receiver...
It explains as to how the IFRS 2 need to be adopted for the entity and gives you an in depth overview of how organizations are supposed to recognize the share-based payment transactions in their financial statements. All the concepts are explained extensively by the use of various case ...
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...
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 ...
🎉 我们终于啃下了IFRS 2 - Share-based payment这块硬骨头。😅 考试案例答题的步骤其实也不复杂,主要就是以下几点: 首先,你得搞清楚是cash-settled还是equity-settled。 然后,计算要准确,确认原则是在3年内摊销。 最后,计量时要用授予日的公允价值,而且后续不能再变更(除非人数变化,那只是会计估计的改变)。
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 are two notable exceptions: shares i...
1IFRSShare-basedPayment19February004ContentsINTRODUCTIONIN1-IN8ReasonsforissuingtheIFRSIN1-INMainfeaturesoftheIFRSIN3-IN8InternationalFinancialReportingStandardShare-basedPaymentOBJECTIVE1SCOPE-6RECOGNITION7-9EQUITY-SETTLEDSHARE-BASEDPAYMENTTRANSACTIONS1
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
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 ...