parta看另一个即可a9 ifrs 2

IFRS2appliestoallshare-basedpaymentEquity-settledshare-basedpayment:Theentityreceivesgoodsorservicesasconsiderationforequityinstrumentsoftheentity(includingsharesorshareoptions)Cash-settledshare-basedpayment:Theentityacquiresgoodsorservicesbyincurringliabilitiestothesupplierofthosegoodsorservicesforamountsthatarebasedontheprice(orvalue)oftheentity'ssharesorotherequityinstrumentsTransactionswithachoiceofsettlement:Theentityreceivesoracquiresgoodsorservicesandthetermsofthearrangementprovideeithertheentityorthesupplierwithachoiceofwhethertheentitysettlesthetransactionincashorbyissuingequity Equity(ifequity-settled) Liability(ifcash-Whereperformancebythecounterpartyisnotimmediatetheexpenseisspreadovertheperioduntilthecounterpartybecomesentitledtoreceivetheshare-basedpayment(the'vesting'period).e.g:Employeeserviceswhereaminimumperiodofservicemustbecompletedbeforeentitlementtotheshare-basedpayment.Theentitymeasurestheexpenseusingthemethodthatprovidesthemostreliableinformation:Directmethod:UsethefairvalueofgoodsorservicesIndirectmethod(oftenforemployeeservices):Byreferencetothefairvalueoftheequityinstruments(e.g.optionsorshareappreciationrights)granted:Equity-settled→usefairvalueatgrantdateanddonotupdateforsubsequentchangesCash-settled→updatethefairvalueateachyearend(changesrecognisedinprofitorloss).Anychangesinestimatesofexpectednumberofemployeesbeingentitledtoreceivesharebasedpaymentaretreatedasachangeinaccountingestimateandrecognisedintheperiodofthechange.Anentitygrants100shareoptionsonits$1sharestoeachofits500employeeson1January20X5.Eachgrantisconditionalupontheemployeeworkingfortheentityoverthenextthreeyears.Thefairvalueofeachshareoptionasat1January20X5is$15.Onthebasisofaweightedaverageprobability,theentityestimateson1Januarythat20%ofemployeeswillleaveduringthethree-yearperiodandthereforeforfeittheirrightstoshareoptions.Required:Showtheaccountingentrieswhichwillberequiredoverthethree-yearperiodintheeventofthefollowing:20employeesleaveduring20X5andtheestimateoftotalemployeedeparturesoverthethree-yearperiodisrevisedto15%(75employees)22employeesleaveduring20X6andtheestimateoftotalemployeedeparturesoverthethree-yearperiodisrevisedto12%(60employees)15employeesleaveduring20X7,soatotalof57employeesleftandforfeitedtheirrightstoshareoptions.Atotalof44,300shareoptions(443employeesx100options)arevestedattheendof$Equity0∴ProfitorlossEquityDR CR Equity ∴Profitorlossexpense Equityc/d((500–60)×100×$15×2/3) DR CR $Equity∴ProfitorlossEquityc/d(443×100×$15=DR CR 5Ex-Cash-settledshare-basedOn1January20X4anentitygrants100cashshareappreciationrights(SARs)toeachofits500employeesonconditionthattheemployeesremaininitsemployforthenexttwoyears.TheSARsveston31December20X5andmaybeexercisedatanytimeupto31December20X6.ThefairvalueofeachSARatthegrantdateis$7.40.No.Fairofcash$$31December–31December–31December––––*IntrinsicvalueisthefairvalueoftheshareslesstheexercisepriceRequired:Showtheexpenseandliabilitywhichwillappearinthefinancialstatementsineachofthethreeyears.$Liability ∴Profitorloss Liabilityc/d((500–110)×100×$8.00×½ $Liability∴ProfitorlossLess:cashpaidonexerciseofSARsby(100×100×Liabilityc/d(300×100×$8.50$Liability ∴Profitorlossexpense Less:cashpaidonexerciseofSARsbyemployees Liability Isthereapresentobligationtosettleincash?Treatas

TreatasTheTheentityhasacompoundfinancialDebt Equity Asforcash-settled

MeasuredastheresidualfairvalueatgrantdateFairvalueofsharesalternativeatgrant Fairvaluecashalternativeatgrant Equity On30September20X3,Saddlergrantedoneofitsdirectorstherighttochooseeither24,000sharesinSaddleror20,000'phantom'shares(acashpaymentequaltothevalueof20,000shares)onthesettlementdate,30September20X4.ThisrightisnotconditionalonfutureThecompanyestimatesthatthefairvalueofthesharealternative$4.50pershareat30September20X3(takingintoaccountaconditionthattheymustbeheldfor2years).Saddler'smarketsharepricewas$5.20pershareon30September20X3,andthisroseto$5.40bythedatethefinancialstatementswereauthorisedforRequired:Explaintheaccountingtreatmentoftheabovetransactionfortheyearended30September20X3.Therightgrantedtothedirectorrepresentsshare-basedpaymentwithachoiceofsettlementwherethecounterpartyhasthechoice.Consequently,acompoundfinancialinstrumenthasinsubstancebeenissuedanditneedstobebrokendownintoitsequity(equity-settled)andliability(cash-settled)components.Theequity-settledcomponentismeasuredasaresidual,consistentwiththedefinitionofequity,bycomparing,atgrantdate,thefairvalueofthesharesalternativeandthecashalternative.TheTheaccountingentryonthegrantdate(30Septemberwouldthereforebeasfollows(allfiguresfromDRProfitorloss–remunerationexpense CR CR Theequitycomponentisnotsubsequentlyrevalued(consistentwiththetreatmentofequity-settledsharebasedpayment),buttheliabilitycomponentwillneedtobeadjustedforanychangesinthefairvalueofthecashalternativeuptothesettlementdate(30SeptemberThepostyearendchangeintheshareprice(whichwillaffectthecash-settledshare-basedpayment)isanon-adjustingeventafterthereportingperiod,asitrelatestoconditionsthataroseaftertheyearend.Theliabilityisnotthereforeadjustedforthis,butthedifference(20,000×$0.20=$4,000)wouldbedisclosedifconsideredmaterial.Thisisunlikelyhere,butmaybeconsideredmaterialduetothefactthatitisatransactionwithamemberofkeymanagementVestingconditionsServiceServiceThisisthetypicalscenariocoveredearlierintheTheshare-basedpaymentisrecognisedovertherequiredperiodofservice.Performanceconditions(otherthanmarketTheremaybeperformanceconditionsthatmustbesatisfiedprofittargetwillbemet),revisedasnecessaryateachperiodAvestingperiodmayvaryinlengthdependingonwhetheraperformanceconditionissatisfied,forexamplewheredifferentgrowthtargetsaresetfordifferentyears,andifthefirsttargetismet,theinstrumentsvestattheendofthefirstyear,andifnotthenexttargetforthefollowingyearcomesintoplay.Insuchcircumstances,theshare-basedpaymentequityfigureisaccruedovertheperiodbasedonthemostlikelyoutcomeofwhichtargetwillbemet,revisedateachperiodend.MarketMarketWhereawardsaregrantedwithmarketconditions,theservicereceivedfromacounterparty(whosatisfiesallothervesting市场条件和非可行权条件的影响；的achieved-thepossibilitythatasharepricetargetmightnotbeachievedhasalreadybeentakenintoaccoutwhenestimatinngthefairvalueoftheoptions市场条件和非可行权条件的影响；的

以及行权可能性与权益工具的市场Ex2019/12Q1改编AcquisitionofHammondLuploidCo100optionstoeachof10,000employeeson1July20X7LuploidCoAdditionally,theschemerequiredthatthemarketpriceofLuploidCo’sshareshadtoincreaseby10%fromitsvalueof$30pershareattheacquisitiondateoverthevestingItwasanticipatedat1July20X7that10%ofstaffwouldleaveoverthevestingperiodbutthiswasrevisedto4%by30JuneThefairvalueofeachoptionatthegrantdatewas$20.ThesharepriceofLuploidCoat30June20X8was$32andisanticipatedtogrowatasimilarrateintheyearended30June20X9.LuploidCowillneedtoconsidertheimpactofmarketandnon-marketbasedvestingconditions.TheconditionrelatingtothesharepriceofLuploidCoisamarketbasedvestingTheseareadjustedforinthecalculationofthefairvalueatthegrantdateoftheoption.AnexpenseisthereforerecordedintheconsolidatedprofitorlossofLuploidCoirrespectiveofwhetherthemarketbasedvestingconditionismetornot.Acorrespondingcreditshouldbeincludedwithinequity. 100贷：资本公积——其他资本公积100100100 11 1110010010080011112 65 651001001008001111211200065177 177 7 170Vestingconditions220152015向每名高管授予120000份股票期权，每份期权于到每人可行权40000份；20×4年年末，如果甲公司每人可行权40000份；20×5年末，如果甲公司连续（2）20×3年，甲公司实现净利润12000万元，较20×2利润13200万元，较20×3年增长10%。20×4年没有高股为5000万股，假定各报告期未发生其他影响发行000×5×1/1+50×40000×5×1/2+50×40 1 120×4年，甲公司应确认的管理费用=（50×40000×5×1/1+50×40000×5×2/2+50×40000×5×2/3）/100001833.33=833.34（万元 1600（50×40000×8/10 1000（50×40000×5/1022Vestingconditions3【IFRS2para1913.23Incontrastvestingconditionsthatnotmarketconditionsarenottakenintoconsiderationdeterminingthegrantdatefairvalueofanaward.Instead,theyaretakenintoconsiderationwhenestimatingthenumberofawardswillvest.So,onacumulativebasis,noamountisrecognisedforgoodsorservicesreceivedwhereanawarddoesnotvest,becauseaspecifiednon-marketvestingconditionhasnotbeenmet.Asaresult,theIFRS2expensecanchangeduringthevestingperiod,dependingonchangesinexpectations【ForfeituresSoonaccumulativebasis,noexpenseisrecognisedforgoodsorservicesreceivediftheequityinstrumentsdonotvestasaresultofaserviceornon-marketperformanceconditionnotbeingmet(forexample,iftheemployeeorcounterpartyfailstocompleteaspecifiedserviceperiod).Ex-FAQ13.41.8-numberofsharesentitleddependsonOn1January20X5,entityBmakesanawardofsharestoeachofits50employees.Thenumberofsharestowhicheachemployeewillbecomeentitleddependsongrowthinearningspershare(EPS).IfEPSincreasesbyanaverage10%overthenextthreeyears,eachemployeewillreceive100shares.IfEPSincreasesbyanaverageof15%,eachemployeewillreceive200IfEPSincreasesbyanaverageof20%,eachemployeewillreceive300NoshareswillbeawardedifEPSincreasesbylessthanTherecipientsoftheawardmustalsoremainintheemploymentofentityBforthreeyears.Thegrantdatefairvalueofeachshareat1January20x5isC13.EPSisanon-marketperformancecondition,becauseitisnotdependentonshareprice.Sotheconditionisrelevantindeterminingthenumberofawardsthatwillvest.Intheyearended31December20X5,entityB'sEPSincreasedby16%;andmanagementforecastsimilargrowthforthenexttwoyears.So,managementestimatedthateachemployeewouldreceive200shares.But20X6wasacomparativelypooryear:EPSincreasedbyjust12%,andresultedinanaverageforthetwo-yearperiodof14%.Managementcutbackitsforecast,andpredictedgrowthof14%for20X7.Onthisbasis,eachemployeewouldreceive100shares.20X7wasactuallyamuchbetteryear:EPSincreasedby17%,andresultedinanaverageforthethree-yearperiodof15%.Soeachemployeereceived200shares.During20X5,fiveemployeeslefttheentity;andmanagementpredictedasimilarlevelofdeparturesforthenexttwoyears,so35awardswouldvest.Sixemployeesdepartedduring20X6;butmanagementmaintaineditsforecastoffivedeparturesin20X7;so34awardswouldvest.Butonlythreeemployeesleftduring20X7,so36actuallyTheamountrecognisedasanexpenseineachyearisastheyearCalculationof31DEC.35x200x12x31DEC.34x100x12x31DEC.36x200xEx-FAQ13.41.10-exercisepricedependsonOn1January20X5,entityDmakesanawardofshareoptionstoeachofits50senioremployees.TherecipientsoftheawardmustremaininentityD’semploymentforthreeyears.TheexercisepriceofeachoptionisC10;butthiswilldroptoC8ifEPS’sincreasesbyanaverageof10%overthenextthreeyears;ifEPSincreasesbyanaverageof15%ormore,theexercisepricewilldroptoC6.Thegrantdatefairvalueofeachoptionon1January20X5isasfollows:C6iftheexercisepriceisC10;C9iftheexercisepriceisC8:andC12iftheexercisepriceisC6.Intheyearended31December20X5,entityD’sEPSincreasedby16%;andmanagementpredictedsimilargrowthforthenexttwoyears.But20X6wasacomparativelypooryear:EPSincreasedbyjust12%;andthisresultedinanaverageforthetwo-yearperiodof14%.So,managementcutbackitsforecastandpredictedgrowthof14%for20X7.20X7wasactuallyamuchbetteryear:EPSincreasedby17%:thisresultedinanaverageforthethree-yearperiodof15%;sotheoptionswereexercisableatC6.During20X5,five