IFRS2股份支付准则适用范围及会计处理.pdfVIP

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  • 2025-10-29 发布于北京
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IFRS2股份支付准则适用范围及会计处理.pdf

IFRS2,SHARE-BASEDPAYMENT

IFRS2,Share-basedPayment,applieswhenacompanyacquiresorreceivesgoodsandservicesfor

equity-basedpayment.Thesegoodscanincludeinventories,property,ntandequipment,

intangibleassets,andothernon-financialassets.Therearetwonotableexceptions:sharesissued

inabusinesscombination,whicharedealtwithunderIFRS3,BusinessCombinations;and

contractsforthepurchaseofgoodsthatarewithinthescopeofIAS32andIAS39.Inaddition,a

purchaseoftreasuryshareswouldnotfallwithinthescopeofIFRS2,norwouldarightsiss

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