國際財務(wù)報告準(zhǔn)則第2號的指引【外文翻譯】

1、本科畢業(yè)論文（設(shè)計）外文翻譯外文題目AguidetoIFRS2sharebasedpayment外文出處DesignedproducedbyTheCreativeStudioatDeloitteLondon.外文作者DeloitteToucheTohmatsu原文：原文：AguidetoIFRS2SharebasedpaymentsIFRS2alsousestheterm’sharebasedpaymentarrangement’whi

2、chisdefinedasfollows:“Anagreementbetweentheentityanotherparty(includinganemployee)toenterintoasharebasedpaymenttransactionwhichtherebyentitlestheotherpartytoreceivecashotherassetsoftheentityfamountsthatarebasedontheprice

3、oftheentity’ssharesotherequityinstrumentsoftheentitytoreceiveequityinstrumentsoftheentityprovidedthatthespecifiedvestingconditionsifanyaremet.”TheStarddoesnotincludeafmaldefinitionofeithergoodsservicesalthoughIFRS2.5spec

4、ifiesthatgoodswouldincludeinventiesconsumablespropertyplantequipmentintangibleassetsothernonfinancialassets.IFRIC8ScopeofIFRS2(issuedinJanuary2006)confirmsthatthegoodsservicesdonothavetobeidentifiabletobewithinthescope。T

5、ypesofsharebasedpaymentIFRS2shouldbeappliedtoeach’sharebasedpaymenttransaction’definedasfollows:（1）equitysettledsharebasedpaymenttransactionsinwhichtheentityreceivesgoodsservicesasconsiderationfequityinstrumentsoftheenti

6、ty(includingsharesshareoptions)theotherpartytocompleteaspecifiedperiodofserviceperfmanceconditionswhichrequirespecifiedperfmancetargetstobemet(suchasaspecifiedincreaseintheentity’sprofitoveraspecifiedperiodoftime).”The‘v

7、estingperiod’is:Iftheequityinstrumentsgranteddonotvestuntilthecounterpartycompletesaspecifiedperiodofserviceitispresumedthattheserviceperiodequalsthevestingperiod.Theservicesareaccountedfastheyarerenderedbythecounterpart

8、yduringthevestingperiodwithacrespondingincreaseinequity.Measurement:equitysettledtransactionsFairvalueInanequitysettledtransactionthegoodsservicesreceivedthecrespondingincreaseinequityshouldbemeasuredatthefairvalueofthos

9、egoodsservices.Fequitysettledsharebasedpaymenttransactionsthegoodsservicesreceivedthecrespondingincreaseinequityaremeasureddirectlyatthefairvalueofthegoodsservicesreceivedunlessthatfairvaluecannotbeestimatedreliably.Ifit

10、isnotpossibletoestimatereliablythefairvalueofthegoodsservicesreceivedthefairvalueoftheequityinstrumentsgrantedisusedasaproxy.TransactionswithemployeesothersprovidingsimilarservicesTheIASBhastakentheviewthatthefairvalueof

11、theequityinstrumentsgrantedshouldbeusedftransactionswithemployeesothersprovidingsimilarservices.Thisisbecauseinsuchtransactions“typicallyitisnotpossibletoestimatereliablythefairvalueoftheservicesreceived”.Thefairvalueoft

12、hoseequityinstrumentsismeasuredatgrantdate.MethanonemeasurementdateIfthegoodsservicesarereceivedonmethanonedatetheentityshouldmeasurethefairvalueoftheequityinstrumentsgrantedoneachdatewhengoodsservicesarereceived.Theenti