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】...
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 ...
Recognition of share-based paymentIFRS 2 requires an expense to be recognised for the goods or services received by a company. The corresponding entry in the accounting records will either be a liability or an increase in the equity of the company, depending on whether the ...
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...
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
payment transactionentity's sharesshare optionsgoodsSummary 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 ...
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 ...
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...
IFRS-2 Share-based Payment by CA, D.S. Rawat Partner, Bansal & Co. Need for a standard Share plans and share option plans have become a common feature of remuneration packages for directors, senior executives and other employees in many countries. Share-based payment transaction arrangement An...