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ID:345649
大小:57.00 KB
页数:11页
时间:2017-07-26
《国际财务报告准则第2号的指引【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、本科毕业论文(设计)外文翻译外文题目AguidetoIFRS2----share-basedpayment外文出处DesignedandproducedbyTheCreativeStudioatDeloitte,London.外文作者DeloitteToucheTohmatsu原文:AguidetoIFRS2----Share-basedpaymentsIFRS2alsousestheterm’share-basedpaymentarrangement’whichisdefinedasfollows:“Anagreementbetweentheentityandanotherparty(in
2、cludinganemployee)toenterintoashare-basedpaymenttransaction,whichtherebyentitlestheotherpartytoreceivecashorotherassetsoftheentityforamountsthatarebasedonthepriceoftheentity’ssharesorotherequityinstrumentsoftheentity,ortoreceiveequityinstrumentsoftheentity,providedthatthespecifiedvestingconditions,
3、ifany,aremet.”TheStandarddoesnotincludeaformaldefinitionofeithergoodsorservices,althoughIFRS2.5specifiesthatgoodswouldincludeinventories,consumables,property,plantandequipment,intangibleassets,andothernon-financialassets.IFRIC8ScopeofIFRS2(issuedinJanuary2006)confirmsthatthegoodsorservicesdonothave
4、tobeidentifiabletobewithinthescope。Typesofshare-basedpaymentIFRS2shouldbeappliedtoeach’share-basedpaymenttransaction’,definedasfollows:(1)equity-settledshare-basedpaymenttransactions,inwhichtheentityreceivesgoodsorservicesasconsiderationforequityinstrumentsoftheentity(includingsharesorshareoptions)
5、;(2)cash-settledshare-basedpaymenttransactions,inwhichtheentityacquiresgoodsorservicesbyincurringliabilitiestothesupplierofthosegoodsorservicesforamountsthatarebasedontheprice(orvalue)oftheentity’ssharesorotherequityinstrumentsoftheentity.Transactionsinvolvingshareappreciationrights(SARs)fallintoth
6、iscategory;and(3)transactionsinwhichtheentityreceivesoracquiresgoodsorservicesandthetermsofthearrangementprovideeithertheentityorthesupplierofthosegoodsorserviceswithachoiceofwhethertheentitysettlesthetransactionincash(orotherassets)orbyissuingequityinstruments.Thegoodsorservicesreceivedoracquiredi
7、nashare-basedpaymenttransactionarerecognizedwhenthegoodsareobtainedorastheservicesarereceived.Acorrespondingincreaseinequityisrecognisedifthegoodsorserviceswerereceivedinanequity-settledtransaction.Aliabili
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