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1、本科毕业论文（设计）外文翻译外文题目Accountingforshare-basedpaymentunderNZIFRS2外文出处UniversityofAucklandbusinessreview,spring2005,Vol,issue2,p39-46外文作者DavidEmanuel原文：Accountingforshare-basedpaymentsunderNZIFRS-2InessencethisStandarddealswiththreeprimaryissues.Thefirstiswhere“payment”isbytheissueofsharesorothe
2、rformsofinstrument.Thesecondiswherethereisacashpayment,buttheamountisderivedfromsharevaluesorachangeinsharevalues.Andthethirdiswheretheproviderofgoodsorservicestoanentityhasachoiceaboutwhetherheorshegetspaidincashorshares.Asapracticalmatter,themajoreffectofthisstandardisonremuneration.Emplo
3、yeesmayreceivepartoftheirremunerationinrestrictedshares,shareappreciationrights,orviashareoptions.Inthecaseofrestrictedsharestheemployeemaynothavetopay“fairvalue”fortheshares.Schemesbasedonshareappreciationinvolvetheemployee(eventually)receivingcashthatistiedtochangesinshareprices.Inthecase
4、ofshareoptions,thenormalarrangementisthatnomoneyisexchangedwhentheoptionisgranted,andiftheoptionisexercisedthegrantee(i.e.,theemployee)paystheexercisepriceforthenewsharesthatareissued.Thisarticleconcentratesontheshareoptionaccounting,asshareoptionsareaninternationalandpervasiveformofremuner
5、ation,becauseshareoptionshavecomeinforsomecriticism,andoptionsinvolvetheuseofequityinstruments.Itisimportanttonoteattheoutsetthatsomeshare-basedpaymentschemeswillinvolvetherecognitionofaliability,ratherthantherecognitionofanitemthataffects“equity”.Whatareemployeeshareoptions?10Ashareoptiong
6、ivesitsholdertherightbutnottheobligationtobuysharesinthegrantingcompany,onorbeforeaspecifieddate,andatanagreedprice.Forexample,anemployeemightbegiven,atthe“grantdate”,therighttobuy1,000sharesinCompanyAatanexercisepriceof$5pershare,butonlyafterathree-yeartimeperiod(ofwaiting,whilecontinuingt
7、obeemployed)andonlyoverthefollowingtwoyears.Technically,theoptionisawarrant,asmostofthetimenewsharesarecreatedwhentheoptionsareexercised.Senioremployeeshareoptions(i.e.,executiveshareoptions)agreementsoftenhavecomplicatedperformanceaspectsassociatedwitht
