IFRS2国际财务报告准则培训资料案例分析英文版CopyofAppendixA

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1、AppendixAQuestion1Anentityhasenteredintoashare-basedpaymenttransactionwiththemanagerofitssalesdepartment.Intermsoftheshare-basedpaymentarrangementthemanagerwillbecomeentitledto100shareoptionsoftheentityifthesalesfiguresreportedoverthefollowingtwoyearsexceeda20%annua

2、lincrease.Themanagerisrequiredtoremaininemployoftheentityforthefulltwo-yearperiod.Thetransactionissubjecttoapprovaloftheshareholdersoftheentity.Theexercisepriceoftheshareoptionswillbesetbyacompensationcommitteethatmeetsintwomonths'time.Theprogressoffinalisingthearra

3、ngementisasfollows:1Januaty2005一Attheshareholdersmeetingtheproposedshare-optionplanisapprovedbyamajorityoftheshareholders.5Januaty2005一Thecompensationcommitteedecidestogranta100shareoptionstothemanagerofthesalesdepartment,andsetstheexercisepriceat$14.00pershareoptio

4、n.20January2005-Thefinancialdirectorsendsalettertothemanagerofthesalesteam,offeringtoenterintoashare-basedpaymenttransaction.28February2005一Themanagerexplicitlyagreestothearrangementbysigningtheoffer.YouarerequiredTodeterminewhichdateisthegrantdateintermsofIFRS2,Sha

5、re-basedpayment.Question2Shouldthefollowingshare-basedpaymenttransactionbemeasuredbyreferencetothefairvalueoftheservicesrenderedortheequityinstrumentsgrantedasconsiderationforthoseservices.Thedetailsoftheshare-basedpaymenttransactionare:■100shareoptionsaregrantedtoe

6、achofthe25membersofthemarketingdivision.■Eachgrantisconditionalupontheemployeeworkingfortheentityoverthenextthreeyears.■Theentityestimatesthatthefairvalueofeachshareoptionatgrantdateis$8.50.YouarerequiredApplyingyourknowledgeofIFRS2,Share-basedpayments,advisewhether

7、thegivenshare-basedpaymentshouldbemeasuredbyreferencetothefairvalueoftheservicesrenderedortheequityinstrumentsgranted.Question3Determinetheeffectofvestingconditionsontheaccountingentriesforoneoftheshare-basedpaymentschemeswithemployees.Thedetailsoftheshare-basedpaym

8、enttransactionare:■At1January2005theentitygrants50shareoptionseachtothe500employeesofthefactory;■Theshareoptionswillvestat31December2007,p