自主学习阶段电子讲义复习巩固sbr考官文章ifrs2share based payments

InternationalFinancialReportingStandard(IFRS®)2,Share-basedPayment,applieswhena orreceivesgoodsandservicesforequity-basedRecognitionofshare-basedEquitysettledCashsettledDeferredtaxThesegoodscanincludeinventories,property, ntandequipment,intangibleassets,andothernon-financialassets.Therearetwonotableexceptions:sharesissuedinabusinesscombination,whicharedealtwithunderIFRS3,BusinessCombinations;andcontractsforthepurchaseofgoodsthatarewithinthescopeofInternationalAccountingStandard(IAS®)32andIAS39.Inaddition,apurchaseoftreasuryshareswouldnotfallwithinthescopeofIFRS2,norwouldarightsissuewheresomeoftheemployeesareExamplesofsomeofthearrangementsthatwouldbeaccountedforunderIFRS2includecalloptions,shareappreciationrights,shareownershipschemes,andpaymentsforservicesmadetoexternalconsultantsbasedonthe’sequityRecognitionofshare-basedpaymentIFRS2requiresanexpensetoberecognisedforthegoodsorservicesreceivedbya .Thecorrespondingentryintheaccountingrecordswilleitherbealiabilityoranincreaseintheequityofthe ,dependingonwhetherthetransactionistobesettledincashorinequityshares.Goodsorservicesacquiredinashare-basedpaymenttransactionshouldberecognisedwhentheyarereceived.Inthecaseof,thisisobviouslythedatewhenthisoccurs.However,itoftenmoredifficulttodeterminewhenservicesarereceived.Ifsharesareissuedthatvestimmedia y,thenitcanbeassumedthattheseareinconsiderationof .Asaresult,theexpenseshouldberecognisedimmedia y.Alternatively,iftheshareoptionsvestinthefuture,thenitisassumedthattheequityinstrumentsrelatetofutureservicesandrecognitionisthereforespreadoverthatperiod.EquitysettledtransactionsEquity-settledtransactionswithemployeesanddirectorswouldnormallybeexpensedandwouldbebasedontheirfairvalueatthegrantdate.Fairvalueshouldbebasedonmarketpricewhereverthisispossible.Manysharesandshareoptionswillnotbetradedonanactivemarket.Ifthisisthecasethenvaluationtechniques,suchastheoptionpricingmodel,wouldbeused.IFRS2doesnotsetoutwhichpricingmodelshouldbeused,butdescribesthefactorsthatshouldbetakenintoaccount.Itsaysthat'intrinsicvalue'shouldonlybeusedwherethefairvaluecannotbereliablyestimated.Intrinsicvalueisthedifferencebetweenthefairvalueofthesharesandthepricethatistobepaidforthesharesbythecounterparty.TheobjectiveofIFRS2istodetermineandrecognisethecompensationcostsovertheperiodinwhichtheservicesarerendered.Forexample,ifa grantsshareoptionstoemployeesthatvestinthefutureonlyiftheyarestillemployed,thentheaccountingprocessisasfollows:Thefairvalueoftheoptionswillbecalculatedatthedatetheoptionsaregranted.Thisfairvaluewillbechargedtoprofitorlossequallyoverthevestingperiod,withadjustmentsmadeateachaccountingdatetoreflectthebestestimateofthenumberofoptionsthatwilleventuallyvest.Shareholders'equitywillbeincreasedbyanamountequaltothechargeinprofitorloss.Thechargeintheestatementreflectsthenumberofoptionsvested.Ifemployeesdecidenottoexercisetheiroptions,becausethesharepriceislowerthantheexerciseprice,thennoadjustmentismadetoprofitorloss.Onearlysettlementofanawardwithout cement,a shouldchargethebalancethatwouldhavebeenchargedovertheremainingperiod.Example issuedshareoptionson1June20X6topayforthepurchaseofinventory.Theinventoryiseventuallysoldon31December20X8.Thevalueoftheinventoryon1June20X6was$6mandthisvaluewasunchangeduptothedateofsale.Thesaleproceedswere$8m.Thesharesissuedhaveamarketvalueof$6.3m.HowwillthistransactionbedealtwithinthefinancialAnswerIFRS2statesthatthefairvalueofthegoodsandservicesreceivedshouldbeusedtovaluetheshareoptionsunlessthefairvalueofthegoodscannotbemeasuredreliably.Thusequitywouldbeincreasedby$6mandinventoryincreasedby$6m.TheinventoryvaluewillbeexpensedonPerformanceconditionsSchemesoftencontainconditionswhichmustbemetbeforethereisentitlementtotheshares.Thesearecalledvestingconditions.Ifthe arespecificallyrelatedtothe 'ssharesthen

forpurposesofestimatingthenumberofequitysharesthatwillvest.Thethinkingbehindthisisthattheseconditionshavealreadybeentakenintoaccountwhenfairvaluingtheshares.Ifthevestingorperformanceconditionsarebasedon,example,thegrowthinprofitorearningspershare,thenitinestimatingthefairvalueofoptionatthegrantExample grants2,000shareoptionstoeachofitsthreedirectorson1January20X6,subjecttothedirectorsbeingemployedon31December20X8.Theoptionsveston31December20X8.Thefairvalueofeachoptionon1January20X6is$10,anditisanticipatedthaton1January20X6alloftheshareoptionswillveston30December20X8.Theoptionswillonlyvestifthe 'ssharepricereaches$14perThesharepriceat31December20X6is$8anditisnotanticipatedthatitwillriseoverthenexttwoyears.Itisanticipatedthaton31December20X6onlytwodirectorswillbeemployedon31December20X8.Howwilltheshareoptionsbetreatedinthestatementsfortheyearended31DecemberAnswerThemarket-basedcondition(ietheincreaseintheshareprice)canbeignoredforthepurposeofthecalculation.Howevertheemploymentconditionmustbetakenintoaccount.Theoptionswillbetreatedasfollows:2,000optionsx2directorsx$10x1year/3years=Equitywillbeincreasedbythisamountandanexpenseshowninprofitorlossfortheyearended31December20X6. 和。业绩条件performance具的市场价格相关的业绩条件，如支付协议中关于股价上升至何种水平职工或其他方可相应取得多少的规定。企业在确定权益工具在授予日的公允价值时，应考虑支付协议是指除市场条件之外的其他业绩条件，如支付协议中关于达到最低目标或销售目标才可行权的规定。对于可行权条件为业绩条件的支付，在确定权益工具的公允 ，管理层成员可用属于其个人的部分抵减未来行权时支付的股公司以定价模型估计授予的此项在授予日的公允价值为6000000元。 。 6000000×1/3×90%=1800000（元6000000×2/3×95%=3800000（元6000000×94%=5640000（元3800000-1800000=2000000（元5640000-3800000=1840000（元业绩条件performance 行权条件的影响；市场条件和非可行

aregranted,theservicereceivedfromacounterparty(whosatisfiesallothervestingconditions)arerecognised,irrespectiveofwhetherthemarketconditionsaresatified.Inotherwords,itmakesnodifferencewhethersharepricetargetsareachieved-thepossibilitythatasharepricetargetmightnotbeachievedhasalreadybeentakenintoaccoutwhenestimatinngthefairvalueoftheoptionsatgrantdate. 同时调整了期满（两年）后预计可行权的数量（100-8-8）。

100100（100-8-100100）

1111计当期费累计费（100-8-100100（100-8-10-10011112

6565计当期费累计费（100-8-1001001008001111211200065177

1777170业绩条件performance CashsettledtransactionsCashsettledshare-basedpaymenttransactionsoccurwheregoodsorservicesarepaidforatamountsthatarebasedonthepriceof 'sequityinstruments.Theexpenseforcashsettledtransactionsisthecashpaidbythe Asanexample,shareappreciationrightsentitleemployeestocashpaymentsequaltotheincreaseinthesharepriceofagivennumberofthe ’ssharesoveragivenperiod.Thiscreatesaliability,andtherecognisedcostisbasedonthefairvalueoftheinstrumentatthereportingdate.Thefairvalueoftheliabilityisre-measuredateachreportingdateuntilsettlement.ExampleJay,apubliclimited ,hasgranted300shareappreciationrightstoeachofits500employeeson1July20X5.Themanagementfeelthatasat31July20X6,theyearendofJay,80%ofthe willveston31July20X7.Thefairvalueofeachshareappreciationrighton31July20X6isWhatisthefairvalueoftheliabilitytoberecordedinthefinancialstatementsfortheyearended31July20X6?Answer300rightsx500employeesx80%x$15x1year/2years=DeferredtaximplicationsInsomejurisdictions,ataxallowanceisoftenavailableforshare-basedtransactions.Itisunlikelythattheamountoftaxdeductedwillequalthetaxdeductionisbasedonthe

underthestandard.,whichisdifferencebetweenthefairvalueandexercisepriceofthewhichrepresentsthedifferencebetweenataxbaseoftheemployee'sservicesreceivedtodateandthecarryingamount,whichwilleffectivelynormallybezero.Adeferredtaxassetwillberecognisedifthe hassufficientfuturetaxableprofitsagainstwhichitcanbeoffset.Forcashsettledshare-basedpaymenttransactions,thestandardrequirestheestimatedtaxdeductiontobebasedonthecurrentshareprice.Asaresult,alltaxbenefitsreceived(orexpectedtobereceived)arerecognisedintheprofitorloss.Example operatesinacountrywhereitreceivesataxdeductionequaltotheintrinsicvalueoftheshareoptionsattheexercisedate.The grantsshareoptionstoitsemployeeswithafairvalueof$4.8matthegrantdate.Thereceivesataxallowancebasedontheintrinsicoftheoptionswhichis$4.2m.Thetaxrateapplicabletois30%andtheshareoptionsvestinthree-years’AnswerAdeferredtaxassetwouldberecognised$4.2m@30%taxratex1year/3years=ThedeferredtaxwillonlyberecognisediftheresufficientfuturetaxableprofitsDisclosure