注会综合··【014】第五单元(3).docVIP

Unit 5 Financial Reporting Standards The third part 5. Share-based payment 一、Key terms Equity settled share based payment 以权益结算的股份支付 Cash settled share based payment 以现金结算的股份支付 Option 股票期权 Grant date 授予日 Vesting period 等待期，行权限制期 Vesting date 可行权日 Exercise date 行权日 Stock appreciation right 股票增值权 service condition 服务期限条件 performance condition 业绩条件 Market related condition 市场条件 Non market related condition 非市场条件 Modification of terms 条款的修改 Cancellation and settlement 取消和结算 二、Key points 1.A share based payment is a transaction in which the entity receives or acquires services from employees or other parties either as consideration for its equity instruments or by incurring liabilities for amounts based on the price of the entity’s shares or other equity instruments of the entity. 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承担以权益工具为基础确定的负债的交易。 2.Equity settled share based payment：以权益结算的股份支付 3.In the case of equity settled share based payment, entity shall recognize the employee expense which is measured at Fair Value of equity instrument at the grant date, with increase of other reserve in capital reserve. 以权益结算的股份支付，企业应按照权益工具在授予日的公允价值，将当期取得的服务计入相关资产成本或当期费用，同时计入资本公积中的其他资本公积。 4.If shares are vested immediately, the expense should be recognized immediately. Alternatively, if there is vesting condition, then cost should be recognized over vesting period. 对于授予后立即可行权的权益结算股份支付，应在授予日立即确认职工费用。否则，费用应在等待期内分期摊销。 5.If the condition is service condition or internal performance condition, the recognition should be based on best estimate of the number of equity instrument expected to vest at year end. 对于附有服务条件和内部业绩条件的股份支付，企业应在等待期内的每个资产负债表日，以对可行权权益工具数量的最佳估计数为基础确认。 6.Cash settled share based payment：以现金结算的股份支付 7.In the case of cash settled share based payment，the entity shall recognize the employee expense and the liability incurred at grant date. The entity shall re-measure the fair value of the liability at