以股份为基础的支付 — 会计复杂性来源的研究share-based-payment-project-summary-oct-2018.pdf

October 2018 ® IFRS Standards Project Summary Share-based payment—research on sources of accounting complexity The Board’s research programme The International Accounting Standards Board (Board) conducts research projects to gather evidence so that it can assess whether an accounting problem exists, whether the problem is sufficiently important that standard-setting is required and whether a feasible solution can be found. This Project Summary This Project Summary summarises work performed and conclusions reached in the research project on sources of complexity in accounting for share-based payments. This Project Summary was compiled by the staff of the IFRS Foundation. It summarises material prepared by the staff for discussion by the Board and the Board’s discussion of that material. This Project Summary does not change any existing requirements and adds no new requirements. This Project Summary does not provide advice and has no authority. Official pronouncements of the Board are available in electronic format to eIFRS subscribers. Publications are available for ordering from the IFRS Foundation website at . Contents of this Project Summary •At a glance •Sources of information •Research findings •Feedback on research findings and conclusion •Appendix A—Measurement models in IFRS 2 •Appendix B—What does information required by IFRS 2 tell users of financial statements? •Appendix C—Other IFRS Standards and other projects At a glance Why did the Board do this research? Feedback and conclusion In 2015 and 2016, the International Many respondents to the Board’s Agenda In May 2016, the Board completed its review of Accounting Standards Board (Board) Consultation in 2011, especially prepar