企业会计准则第11号——股份支付

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1、AccountingStandardforBusinessEnterprisesNo.11-Share-basedPayments企业会计准则第11号——股份支付ChapterIGeneralProvisions第一章总则Article1TheseStandardsareformulatedinaccordancewiththeAccountingStandardsforEnterprises-BasicStandardsforthepurposeofregulatingtherecognition,andmeasurementofshare-basedpayments,a

2、ndthedisclosureofrelevantinformation..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。Article2Theterm"share-basedpayment"referstoatransactioninwhichanenterprisegrantsequityinstrumentsorundertakesequity-instrument-basedliabilitiesinreturnforservicesfromemployeeorotherparties.Theshare-based

3、paymentsshallconsistofequity-settledshare-basedpaymentsandcash-settledshare-basedpayments.Theterm"equity-settledshare-basedpayment"referstoatransactioninwhichanenterprisegrantssharesorotherequityinstrumentsasaconsiderationinreturnforservices.Theterm"cash-settledshare-basedpayment"referstoa

4、transactionofpaymentofcashoranyotherassetobligationcalculatedanddeterminedonthebasisofsharesorotherequityinstrumentsundertakenbytheenterpriseinreturnforservices.Theterm"equityinstrument"asmentionedintheseStandards?referstotheequityinstrumentsoftheenterprise'sown.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

5、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。Article3Thefollowingitemsshallbegovernedbyotheraccountingstandards:(1)TheAccountingStandardsforEnterprisesNo.20-Busines

6、sCombinationshallapplytoatransactioninwhichanenterpriseissuetheequityinstrumentandobtainsthenetassetsofanotherenterpriseinabusinesscombination.(2)TheAccountingStandardsforEnterprisesNo.22-RecognitionandMeasurementofFinancialInstruments,shallapplytoatransactioninwhichequityinstrumentsaregra

7、ntedasaconsiderationforotherfinancialinstruments.第三条下列各项适用其他相关会计准则：（一）企业合并中发行权益工具取得其他企业净资产的交易，适用《企业会计准则第20号——企业合并》。（二）以权益工具作为对价取得其他金融工具等交易，适用《企业会计准则第22号——金融工具确认和计量》。ChapterIITheEquity-settledShare-basedPayments第二章以权益结算的股份支付Article4Theequity-settledshare-basedp