企业会计准则第1号——股份支付.docVIP

Accounting Standard for Business Enterprises No. 11 - Share-based Payments 企业会计准则第11号——股份支付 Chapter I General Provisions 第一章 总则 Article 1 These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition, and measurement of share-based payments, and the disclosure of relevant information. . 第一条 为了规范股份支付的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。 Article 2 The term share-based payment refers to a transaction in which an enterprise grants equity instruments or undertakes equity-instrument-based liabilities in return for services from employee or other parties. The share-based payments shall consist of equity-settled share-based payments and cash-settled share-based payments. The term equity-settled share-based payment refers to a transaction in which an enterprise grants shares or other equity instruments as a consideration in return for services. The term cash-settled share-based payment refers to a transaction of payment of cash or any other asset obligation calculated and determined on the basis of shares or other equity instruments undertaken by the enterprise in return for services. The term equity instrument as mentioned in these Standards? refers to the equity instruments of the enterprises own. 第二条 股份支付，是指企业为获取职工和其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。 股份支付分为以权益结算的股份支付和以现金结算的股份支付。 以权益结算的股份支付，是指企业为获取服务以股份或其他权益工具作为对价进行结算的交易。 以现金结算的股份支付，是指企业为获取服务承担以股份或其他权益工具为基础计算确定的交付现金或其他资产义务的交易。 本准则所指的权益工具是企业自身权益工具。 Article 3 The following items shall be governed by other accounting standards: 1 The Accounting Standards for Enterprises No. 20 - Business Combination shall apply to a transaction in which an enterprise issue the equity instrument and obtains the net assets of another enterprise in a business combination. 2 The Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments, shall apply to a transaction in which equity instruments are grant