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ID:9285593
大小:40.50 KB
页数:12页
时间:2018-04-26
《企业会计准则第11号(accounting standards for enterprises no. eleventh)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、企业会计准则第11号(AccountingstandardsforEnterprisesNo.eleventh)AccountingstandardsforEnterprisesNo.eleventh-stockpaymentChapterIGeneralProvisionsArticle1thesestandardsareformulatedinaccordancewiththeaccountingstandardsforenterprises-basicstandards,inorderto
2、regulatetherecognition,measurementandrelatedinformationdisclosureofsharepayment.Secondsharepaymentreferstotheenterprisetoobtaintheservicesofworkersandotherpartiesandequityinstrumentsortoassumeequityinstrumentsbasedonthedeterminationoftheliabilitiesof
3、thetransaction.Sharepaymentisdividedintoequitysettledsharepaymentandcashsettledsharepayment.Equitysettledsharepaymentisthetransactionofanenterpriseinordertoobtainservicesbysharesorotherequityinstrumentsasaconsideration.Cashsettledsharepaymentrefersto
4、thetransactionofcashorotherassetobligationscalculatedbytheenterpriseonthebasisofsharesorotherequityinstrumentsforthepurposeofobtainingtheservices.Theequityinstrumentsreferredtointhesestandardsarethetoolsoftheenterprise'sownrightsandinterests.Thirdoft
5、hefollowingitemsshallbegovernedbyotherrelevantaccountingstandards:(1)thetransactionofequityinstrumentsacquiredintheenterprisemergertoobtainnetassetsofotherenterprisesshallapplytotheaccountingstandardsforEnterprisesNo.twentieth-enterprisemerger.(two)w
6、iththeuseofequityinstrumentsasaconsiderationandotherfinancialinstruments,theaccountingstandardsforEnterprisesNo.twenty-second-recognitionandmeasurementoffinancialinstrumentsshallbeapplied.ThesecondchapterisequitysettledsharepaymentArticlefourthtoequi
7、tysettlementofsharespaidinexchangeforemployeestoprovideservices,shouldbegrantedtotherightsandinterestsofworkersandtoolsfairvaluemeasurement.ThefairvalueofequityinstrumentsshallbedeterminedinaccordancewiththeaccountingstandardsforEnterprisesNo.twenty-
8、second-recognitionandmeasurementoffinancialinstruments.Fifth,thepaymentofequitysettledsharesinexchangeforemployeeservicesimmediatelyafterthegrantoftherightofcontributionshallbeincludedintherelevantcostsorexpensesinaccordancewiththefairvalueoftheequit
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