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 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 a...
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 ...
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
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...
Part 2 – Cash-settled share-based payments and transactions with a choice of settlement 2.1 – Introduction Part 1 – Equity settled share-based payments discussed the basic principles underpinning share-based payment transactions and focussed on equity-settled share-based payments. It would be ...
As companies adapt their businesses to our changing world, the terms and conditions included in share-based payment arrangements continue to evolve, leading to additional questions about how to apply the principles of the accounting standard.
IFRS 2 International Financial Reporting Standard 2 Share-based Payment This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRS 2 Share-based Payment was issued by the International Accounting Standards Board in February 2004. The IASB has issued the following amendme...
IFRS 2, SHARE-BASED PAYMENT (Part 1)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, ...
ACCA P2 考试：IFRS 2, SHARE-BASED PAYMENT (Part 2)EXAMPLE 1 A company issued share options on 1 June 20X6 to pay for the purchase of inventory. The inventory is eventually sold on 31 December 20X8. The value of the inventory on 1 June 20X6 was $6m and this value was unchanged up ...