国际财务报告准则第2号的指引【外文翻译】.doc

本科毕业论文(设计)
外文翻译
外文题目 A guide to IFRS2----share-based payment
外文出处 Designed and produced by The Creative
Studio at Deloitte,London.
外文作者 Deloitte Touche Tohmatsu
原文:
A guide to IFRS 2----Share-based payments
IFRS 2 also uses the term ’share-based payment arrangement’ which is defined as follows:
“An agreement between the entity and another party (including an employee) to enter into a share-based payment transaction, which thereby entitles the other party to receive cash or other assets of the entity for amounts that are based on the price of the entity’s shares or other equity instruments of the entity, or to receive equity instruments of the entity, provided that the specified vesting conditions, if any, are met.”
The Standard does not include a formal definition of either goods or services, although IFRS specifies that goods would include inventories,consumables, property, plant and equipment, intangible assets, and other non-financial assets. IFRIC 8 Scope of IFRS 2 (issued in January2006) confirms that the goods or services do not have to be identifiable to be within the scope。
Types of share-based payment
IFRS 2 should be applied to each ’share-based payment transaction’, defined as follows:
(1)equity-settled share-based payment transactions, in which the entity receives goods or services as consideration for equity instruments of the entity (including shares or share options);
(2)cash-settled share-based payment transactions, in which the entity acquires goods or services by incurring liabilities to the supplier of those goods or services for amounts that are based on the price (or value) of the entity’s shares or other equity instruments of the entity. Transactions involving share appreciation rights (SARs) fall into this category; and
(3)transactions in which the entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier of those goods or services with a choice of whether t