1、本科毕业论文（设计）外文翻译外文题目AGUIDETOIFRS2SHAREBASEDPAYMENT外文出处DESIGNEDANDPRODUCEDBYTHECREATIVESTUDIOATDELOITTE,LONDON外文作者DELOITTETOUCHETOHMATSU原文AGUIDETOIFRS2SHAREBASEDPAYMENTSIFRS2ALSOUSESTHETERMSHAREBASEDPAYMENTARRANGEMENTWHICHISDEFINEDASFOLLOWS“ANAGREEMENTBETWEENTHEENTITYANDANOTHERPARTYINCLUDINGANEMPLOYEET
2、OENTERINTOASHAREBASEDPAYMENTTRANSACTION,WHICHTHEREBYENTITLESTHEOTHERPARTYTORECEIVECASHOROTHERASSETSOFTHEENTITYFORAMOUNTSTHATAREBASEDONTHEPRICEOFTHEENTITYSSHARESOROTHEREQUITYINSTRUMENTSOFTHEENTITY,ORTORECEIVEEQUITYINSTRUMENTSOFTHEENTITY,PROVIDEDTHATTHESPECIFIEDVESTINGCONDITIONS,IFANY,AREMET”THESTANDA
3、RDDOESNOTINCLUDEAFORMALDEFINITIONOFEITHERGOODSORSERVICES,ALTHOUGHIFRS25SPECIFIESTHATGOODSWOULDINCLUDEINVENTORIES,CONSUMABLES,PROPERTY,PLANTANDEQUIPMENT,INTANGIBLEASSETS,ANDOTHERNONFINANCIALASSETSIFRIC8SCOPEOFIFRS2ISSUEDINJANUARY2006CONFIRMSTHATTHEGOODSORSERVICESDONOTHAVETOBEIDENTIFIABLETOBEWITHINTHE
4、SCOPE。TYPESOFSHAREBASEDPAYMENTIFRS2SHOULDBEAPPLIEDTOEACHSHAREBASEDPAYMENTTRANSACTION,DEFINEDASFOLLOWS（1）EQUITYSETTLEDSHAREBASEDPAYMENTTRANSACTIONS,INWHICHTHEENTITYRECEIVESGOODSORSERVICESASCONSIDERATIONFOREQUITYINSTRUMENTSOFTHEENTITYINCLUDINGSHARESORSHAREOPTIONS（2）CASHSETTLEDSHAREBASEDPAYMENTTRANSACT
5、IONS,INWHICHTHEENTITYACQUIRESGOODSORSERVICESBYINCURRINGLIABILITIESTOTHESUPPLIEROFTHOSEGOODSORSERVICESFORAMOUNTSTHATAREBASEDONTHEPRICEORVALUEOFTHEENTITYSSHARESOROTHEREQUITYINSTRUMENTSOFTHEENTITYTRANSACTIONSINVOLVINGSHAREAPPRECIATIONRIGHTSSARSFALLINTOTHISCATEGORYAND（3）TRANSACTIONSINWHICHTHEENTITYRECEI
6、VESORACQUIRESGOODSORSERVICESANDTHETERMSOFTHEARRANGEMENTPROVIDEEITHERTHEENTITYORTHESUPPLIEROFTHOSEGOODSORSERVICESWITHACHOICEOFWHETHERTHEENTITYSETTLESTHETRANSACTIONINCASHOROTHERASSETSORBYISSUINGEQUITYINSTRUMENTSTHEGOODSORSERVICESRECEIVEDORACQUIREDINASHAREBASEDPAYMENTTRANSACTIONARERECOGNIZEDWHENTHEGOOD
7、SAREOBTAINEDORASTHESERVICESARERECEIVEDACORRESPONDINGINCREASEINEQUITYISRECOGNISEDIFTHEGOODSORSERVICESWERERECEIVEDINANEQUITYSETTLEDTRANSACTIONALIABILITYISRECOGNISEDIFTHEGOODSORSERVICESWEREACQUIREDINACASHSETTLEDTRANSACTIONTHEGOODSORSERVICESRECEIVEDINASHAREBASEDPAYMENTTRANSACTIONMAYQUALIFYFORRECOGNITION
8、ASANASSETIFNOT,THEYARERECOGNISEDASANEXPENSESERVICESARETYPICALLYCONSUMEDIMMEDIATELY,INWHICHCASEANEXPENSEISRECOGNISEDASTHECOUNTERPARTYRENDERSSERVICEGOODSMIGHTBECONSUMEDOVERAPERIODOFTIMEOR,INTHECASEOFINVENTORIES,SOLDATALATERDATE,INWHICHCASEANEXPENSEISRECOGNISEDWHENTHEGOODSARECONSUMEDORSOLDHOWEVER,SOMET
9、IMESITISNECESSARYTORECOGNISEANEXPENSEBEFORETHEGOODSORSERVICESARECONSUMEDORSOLD,BECAUSETHEYDONOTQUALIFYFORRECOGNITIONASASSETSFOREXAMPLE,ANENTITYMIGHTACQUIREGOODSASPARTOFTHERESEARCHPHASEOFAPROJECTTODEVELOPANEWPRODUCTALTHOUGHTHOSEGOODSHAVENOTBEENCONSUMED,THEYMIGHTNOTQUALIFYFORRECOGNITIONASASSETSUNDERTH
10、EAPPLICABLEIFRSIFEQUITYINSTRUMENTSDONOTVESTIMMEDIATELY,THEFOLLOWINGTWOTERMS,ASDEFINEDBYIFRS2,AREIMPORTANTVESTINGCONDITIONSARE“THECONDITIONSTHATMUSTBESATISFIEDFORTHECOUNTERPARTYTOBECOMEENTITLEDTORECEIVECASH,OTHERASSETSOREQUITYINSTRUMENTSOFTHEENTITY,UNDERASHAREBASEDPAYMENTARRANGEMENTVESTINGCONDITIONSI
11、NCLUDESERVICECONDITIONS,WHICHREQUIRETHEOTHERPARTYTOCOMPLETEASPECIFIEDPERIODOFSERVICE,ANDPERFORMANCECONDITIONS,WHICHREQUIRESPECIFIEDPERFORMANCETARGETSTOBEMETSUCHASASPECIFIEDINCREASEINTHEENTITYSPROFITOVERASPECIFIEDPERIODOFTIME”THEVESTINGPERIODISIFTHEEQUITYINSTRUMENTSGRANTEDDONOTVESTUNTILTHECOUNTERPART
12、YCOMPLETESASPECIFIEDPERIODOFSERVICE,ITISPRESUMEDTHATTHESERVICEPERIODEQUALSTHEVESTINGPERIODTHESERVICESAREACCOUNTEDFORASTHEYARERENDEREDBYTHECOUNTERPARTYDURINGTHEVESTINGPERIOD,WITHACORRESPONDINGINCREASEINEQUITYMEASUREMENTEQUITYSETTLEDTRANSACTIONSFAIRVALUEINANEQUITYSETTLEDTRANSACTION,THEGOODSORSERVICESR
13、ECEIVED,ANDTHECORRESPONDINGINCREASEINEQUITY,SHOULDBEMEASUREDATTHEFAIRVALUEOFTHOSEGOODS/SERVICESFOREQUITYSETTLEDSHAREBASEDPAYMENTTRANSACTIONS,THEGOODSORSERVICESRECEIVEDANDTHECORRESPONDINGINCREASEINEQUITYAREMEASUREDDIRECTLYATTHEFAIRVALUEOFTHEGOODSORSERVICESRECEIVED,UNLESSTHATFAIRVALUECANNOTBEESTIMATED
14、RELIABLYIFITISNOTPOSSIBLETOESTIMATERELIABLYTHEFAIRVALUEOFTHEGOODSORSERVICESRECEIVED,THEFAIRVALUEOFTHEEQUITYINSTRUMENTSGRANTEDISUSEDASAPROXYTRANSACTIONSWITHEMPLOYEESANDOTHERSPROVIDINGSIMILARSERVICESTHEIASBHASTAKENTHEVIEWTHATTHEFAIRVALUEOFTHEEQUITYINSTRUMENTSGRANTEDSHOULDBEUSEDFORTRANSACTIONSWITHEMPLO
15、YEESANDOTHERSPROVIDINGSIMILARSERVICESTHISISBECAUSE,INSUCHTRANSACTIONS,“TYPICALLYITISNOTPOSSIBLETOESTIMATERELIABLYTHEFAIRVALUEOFTHESERVICESRECEIVED”THEFAIRVALUEOFTHOSEEQUITYINSTRUMENTSISMEASUREDATGRANTDATEMORETHANONEMEASUREMENTDATEIFTHEGOODSORSERVICESARERECEIVEDONMORETHANONEDATE,THEENTITYSHOULDMEASUR
16、ETHEFAIRVALUEOFTHEEQUITYINSTRUMENTSGRANTEDONEACHDATEWHENGOODSORSERVICESARERECEIVEDTHEENTITYSHOULDAPPLYTHATFAIRVALUEWHENMEASURINGTHEGOODSORSERVICESRECEIVEDONTHATDATEITISPOSSIBLETOUSEANAPPROXIMATIONINSOMECASESIFANENTITYRECEIVEDSERVICESCONTINUOUSLYDURINGASIXMONTHPERIOD,ANDITSSHAREPRICEDIDNOTCHANGESIGNI
17、FICANTLYDURINGTHATPERIOD,THEENTITYCOULDUSETHEAVERAGESHAREPRICEDURINGTHESIXMONTHPERIODWHENESTIMATINGTHEFAIRVALUEOFTHEEQUITYINSTRUMENTSGRANTEDBASICFACTORSAFFECTINGTHEVALUATIONOFSHAREBASEDPAYMENTSMOSTEMPLOYEESHAREBASEDPAYMENTSGRANTEDWILLNOTHAVEANEQUIVALENTINSTRUMENTTRADEDINANACTIVEMARKETAND,THEREFORE,W
18、HENTHEDETERMINATIONOFTHEIRFAIRVALUESISREQUIREDBYIFRS2,VALUATIONMODELSWILLNEEDTOBEAPPLIEDIFRS2REQUIRES,ATAMINIMUM,THATALLVALUATIONMODELSCONSIDERTHEFOLLOWINGSIXBASICINPUTSTHEEXERCISEPRICEOFTHEOPTIONTHECURRENTPRICEOFTHEUNDERLYINGSHARESTHELIFEOFTHEOPTIONTHEEXPECTEDVOLATILITYOFTHESHAREPRICETHEDIVIDENDSEX
19、PECTEDONTHESHARESTHERISKFREEINTERESTRATEFORTHELIFEOFTHEOPTIONTHESEVARIABLESHAVEBEENWIDELYACCEPTEDASREQUIREDINPUTSINTOVALUATIONSTHEREFORE,ITISUSEFULFIRSTTOREVIEWTHESEBASICINPUTSEFFECTOFSHAREBASEDPAYMENTTRANSACTIONSONTHEPROFITORLOSSANDFINANCIALPOSITIONANENTITYSHOULDDISCLOSEINFORMATIONTHATENABLESUSERSO
20、FTHEFINANCIALSTATEMENTSTOUNDERSTANDTHEEFFECTOFSHAREBASEDPAYMENTTRANSACTIONSONITSPROFITORLOSSFORTHEPERIODANDONITSFINANCIALPOSITIONTOGIVEEFFECTTOTHISPRINCIPLE,IFRS2SPECIFIESTHATATLEASTTHEFOLLOWINGSHOULDBEDISCLOSEDTHETOTALEXPENSERECOGNISEDFORTHEPERIODARISINGFROMSHAREBASEDPAYMENTTRANSACTIONSINWHICHTHEGO
21、ODSORSERVICESRECEIVEDDIDNOTQUALIFYFORRECOGNITIONASASSETSANDHENCEWERERECOGNISEDIMMEDIATELYASANEXPENSEFORLIABILITIESARISINGFROMSHAREBASEDPAYMENTTRANSACTIONSTHETOTALCARRYINGAMOUNTATTHEENDOFTHEPERIODTHETOTALINTRINSICVALUEATTHEENDOFTHEPERIODOFLIABILITIESFORWHICHTHECOUNTERPARTYSRIGHTTOCASHOROTHERASSETSHAD
22、VESTEDBYTHEENDOFTHEPERIODEGVESTEDSHAREAPPRECIATIONRIGHTSBASICREQUIREMENTSIFRS2APPLIESTOTRANSACTIONSINWHICHTHEENTITYACQUIRESGOODSORSERVICESBYINCURRINGALIABILITYTOTRANSFERCASHOROTHERASSETSFORAMOUNTSBASEDONTHEPRICEORVALUEOFTHEENTITYSSHARESOROTHEREQUITYINSTRUMENTSOFTHEENTITYFORCASHSETTLEDSHAREBASEDPAYME
23、NTTRANSACTIONS,THEGOODSORSERVICESACQUIREDANDTHELIABILITYINCURREDAREMEASUREDATTHEFAIRVALUEOFTHELIABILITYUNTILTHELIABILITYISSETTLED,THELIABILITYISREMEASUREDATFAIRVALUEATEACHREPORTINGDATEANDTHESETTLEMENTDATEANYCHANGESINFAIRVALUEARERECOGNISEDINPROFITORLOSSFORTHEPERIODTHESERVICESRECEIVEDANDTHELIABILITYTO
24、PAYFORTHOSESERVICESARERECOGNISEDASTHEEMPLOYEESRENDERSERVICEFOREXAMPLE,SOMESHAREAPPRECIATIONRIGHTS（SARS）VESTIMMEDIATELYANDTHEEMPLOYEESARENOTTHEREFOREREQUIREDTOCOMPLETEASPECIFIEDPERIODOFSERVICETOBECOMEENTITLEDTOTHECASHPAYMENTINTHEABSENCEOFEVIDENCETOTHECONTRARY,ITSHOULDBEPRESUMEDTHATTHESERVICESRENDERED
25、BYTHEEMPLOYEESINEXCHANGEFORTHESARSHAVEBEENRECEIVEDINTHISCASE,THEEXPENSEFORTHESERVICESRECEIVEDANDTHELIABILITYTOPAYFORTHEMSHOULDBERECOGNISEDIMMEDIATELYBUTIFTHERIGHTSDONOTVESTUNTILTHEEMPLOYEESHAVECOMPLETEDASPECIFIEDPERIODOFSERVICE,THESERVICESRECEIVEDANDTHELIABILITYTOPAYFORTHEMSHOULDBERECOGNISEDASTHEEMP
26、LOYEESRENDERSERVICEDURINGTHEPERIODTHELIABILITYISMEASURED,INITIALLYANDATEACHREPORTINGDATEUNTILSETTLED,ATTHEFAIRVALUEOFTHESARSBYAPPLYINGANOPTIONPRICINGMODEL,TAKINGINTOACCOUNTTHETERMSANDCONDITIONSUPONWHICHTHERIGHTSWEREGRANTEDANDTHEEXTENTTOWHICHTHEEMPLOYEESHAVERENDEREDSERVICETODATEIFRS230REQUIRESTHATTHE
27、LIABILITYINCURREDFROMACASHSETTLEDSHAREBASEDPAYMENTTRANSACTIONSHOULDBEMEASUREDATTHEFAIRVALUEOFTHELIABILITYIFRS2BC248STATESTHATTHEFAIRVALUEOFONEFORMOFCASHSETTLEDSHAREBASEDPAYMENTSHAREAPPRECIATIONRIGHTSORSARSINCLUDESBOTHTHEINTRINSICVALUEANDTHETIMEVALUETIMEVALUEINTHISCONTEXTISEXPLAINEDAS“THEVALUEOFTHERI
28、GHTTOPARTICIPATEINFUTUREINCREASESINTHESHAREPRICE,IFANY,THATMAYOCCURBETWEENTHEVALUATIONDATEANDTHESETTLEMENTDATE”FURTHERMORE,IFRS2BC250STATESTHATTHEEXCLUSIONOFTIMEVALUEWOULDLEADTOANINADEQUATEMEASUREOFTHELIABILITYTHEREISNOMENTIONINIFRS2OFWHETHERTHEFAIRVALUEOFTHELIABILITYFORACASHSETTLEDSHAREBASEDPAYMENT
29、SHOULDINCLUDETHEEFFECTSOFVESTINGCONDITIONSSHAREPRICEDENOMINATEDINAFOREIGNCURRENCYTHISISSUEISCONSIDEREDATSECTION47ABOVEINRELATIONTOEQUITYSETTLEDSHAREBASEDPAYMENTSCONSIDERTHESITUATIONWHEREANENTITYHASCURRENCYUNITSCUASITSFUNCTIONALCURRENCYBUTITSSHAREPRICEISQUOTEDINUSFORCASHSETTLEDSHAREOPTIONS,THELIABILI
30、TYRECORDEDWOULDBECONSIDEREDAUSDENOMINATEDLIABILITYANDWOULDNEEDTOBEREMEASUREDATEACHBALANCESHEETDATESINCETHEREMEASUREMENTISATFAIRVALUEWITHCHANGESRECOGNISEDINPROFITORLOSS,NOEMBEDDEDDERIVATIVEWOULDNEEDTOBEIDENTIFIEDANDSEPARATEDDISCLOSUREOFLIABILITYCOMPANYCISSUESTWELVECASHSETTLEDSHAREAPPRECIATIONRIGHTSSA
31、RSTOCERTAINOFITSEMPLOYEESTHESARSVESTOVERATHREEYEARPERIODATTHEENDOFTHEVESTINGPERIOD,CEXPECTSTHATTHREEOFTHESARSWILLBEEXERCISEDWITHINONEYEARANDTHEREMAININGNINESARSWILLBEEXERCISEDAFTERONEYEARTHEQUESTIONISHOWCSHOULDPRESENTTHELIABILITYFORSHAREBASEDPAYMENTSIFRS2DOESNOTREQUIREASEPARATEPRESENTATIONOFTHECARRY
32、INGAMOUNTOFLIABILITIESRELATINGTOSHAREBASEDPAYMENTSINTHEBALANCESHEETBUTREQUIRESTHISINFORMATIONTOBEDISCLOSEDINTHEFINANCIALSTATEMENTSLIABILITIESARISINGFROMSHAREBASEDPAYMENTSAREFINANCIALLIABILITIES,ALTHOUGHTHEYAREEXCLUDEDFROMTHESCOPEOFIAS32ANDIAS39THEREFORE,ANENTITYSHOULDCONSIDERWHETHERSHAREBASEDPAYMENT
33、LIABILITIESAREGROUPEDWITHOTHERFINANCIALLIABILITIESONTHEFACEOFTHEBALANCESHEETINANYCASE,IAS129TO31SHOULDBEAPPLIEDTODETERMINEIFTHELIABILITYSHOULDBEPRESENTEDSEPARATELYONTHEFACEOFTHEBALANCESHEETIAS151REQUIRESSEPARATEPRESENTATIONONTHEFACEOFTHEBALANCESHEETFORCURRENTANDNONCURRENTLIABILITIESBASEDONTHEABOVEFA
34、CTS,SINCEALLSARSCANBEEXERCISEDWITHINTHENEXTYEAR,THELIABILITIESSHOULDBEPRESENTEDASCURRENTLIABILITIESIFCDETERMINESTHATPRESENTATIONONALIQUIDITYBASISISMORERELEVANT,THECURRENTPORTIONOFTHELIABILITYSHOULDBEDISCLOSEDINACCORDANCEWITHIAS152BASICPRINCIPLESINCERTAINCIRCUMSTANCES,SHAREBASEDPAYMENTTRANSACTIONSMAY
35、PROVIDEEITHERTHEENTITYORTHECOUNTERPARTYWITHACHOICEASTOWHETHERSETTLEMENTOCCURSINEQUITYINSTRUMENTSORCASHTHEBASICPRINCIPLETOBEAPPLIEDISASFOLLOWSFORSHAREBASEDPAYMENTTRANSACTIONSINWHICHTHETERMSOFTHEARRANGEMENTPROVIDEEITHERTHEENTITYORTHECOUNTERPARTYWITHTHECHOICEOFWHETHERTHEENTITYSETTLESTHETRANSACTIONINCAS
36、HOROTHERASSETSORBYISSUINGEQUITYINSTRUMENTS,THETRANSACTION,ORTHECOMPONENTSOFTHATTRANSACTION,AREACCOUNTEDFORIFRS234ASACASHSETTLEDSHAREBASEDPAYMENTTRANSACTIONIF,ANDTOTHEEXTENTTHAT,THEENTITYHASINCURREDALIABILITYTOSETTLEINCASHOROTHERASSETSASANEQUITYSETTLEDSHAREBASEDPAYMENTTRANSACTIONIF,ANDTOTHEEXTENTTHAT
37、,NOSUCHLIABILITYHASBEENINCURREDIFRS2CONTAINSMOREDETAILEDREQUIREMENTSCONCERNINGTHEAPPLICATIONOFTHISPRINCIPLETOSHAREBASEDPAYMENTTRANSACTIONSINWHICHTHETERMSOFTHEARRANGEMENTPROVIDETHECOUNTERPARTYWITHACHOICEOFSETTLEMENTSEE72BELOWANDPROVIDETHEENTITYWITHACHOICEOFSETTLEMENTSEE73BELOWCIRCUMSTANCESWHERETHEREI
38、SAMODIFICATIONTOTHETERMSOFSETTLEMENTARECONSIDEREDAT74BELOWTHEREARESOMESHAREBASEDTRANSACTIONSWHERETHEMETHODOFSETTLEMENTISDETERMINEDBYEVENTSOUTSIDEOFTHEEMPLOYEESOREMPLOYERSCONTROLSEE75BELOWREFERENCESTOCASH,INTHEREMAINDEROFTHISCHAPTER,ALSOINCLUDEOTHERASSETSDELOITTETOUCHETOHMATSUAGUIDETOIFRS2SHAREBASEDP
39、AYMENTS20076DESIGNEDANDPRODUCEDBYTHECREATIVESTUDIOATDELOITTE,LONDON18914B译文国际财务报告准则第2号的指引IFRS2对于股份支付的定义如下股份支付协议是发生于企业与其他方（包括职工），是企业为获取其他方或职工的商品或者服务而授予他们权益工具或者承担以权益工具为基础确定的负债的交易。本国际财务报告准则适用于主体在取得商品或服务过程中发生的以股份为基础的支付交易。商品包括存货、易耗品、不动产、厂场和设备、无形资产和其他非金融资产。但是，本国际财务报告准则不适用于企业合并中作为净资产的一部分取得的商品，该类交易适用国际会计准则第
40、22号企业合并。范围主体对所有以股份为基础的支付交易应按照本国际财务报告准则进行会计处理，包括1用权益结算的以股份为基础的支付交易，指主体以取得商品或服务作为主体权益性工具包括股份或股份期权的对价；2用现金结算的以股份为基础的支付交易，指主体以发生对商品或服务供应商的负债取得商品或服务，该负债金额以主体的股份或其他权益性工具的价格或价值为基础；3主体接受或取得商品或服务，并且相关安排的条款为主体或者是商品及服务供应商提供了以现金或其他资产结算或是以发行权益性工具结算的选择机会的交易。主体应在获得商品和接受服务时，确认在以股份为基础的支付交易中取得或接受的商品或服务。在以权益结算的以股份为基础的
41、支付交易中，如果取得了商品或服务，主体应确认权益的相应增加，或者在以现金结算的以股份为基础的支付交易中，如果取得了商品或服务，主体应确认相应的负债。在以股份为基础的支付交易中，当接受或取得的商品或服务不能确认为资产时，应当确认为费用。一般地，商品或服务的消耗会产生费用。例如，服务一般是立即消耗，在这种情况下当对方提供了服务时，就应确认费用。商品可能在一段时间内消耗，或者在涉及存货的情况下，在未来某一时间出售，在这种情况下，当商品被消耗或出售时确认费用。但是，有时在商品或服务被消耗或出售以前就有必要确认一项费用，因为它们不符合确认为资产的条件。例如，主体可能在开发某种新产品项目的研究阶段而购入商
42、品。虽然这些商品还未被消耗，但是按照适用的国际财务报告准则，它们可能不能确认为资产。如果权益工具不是立即授予的下面两个条件是非常重要的，授予条件是在股份支付方式下，需满足对方有权成为获得现金、其他资产或者权益工具权益性工具的的主体。授予条件包括要求对方为主体提供一段特定时间服务或者业绩条件，即要求对方达到特定的业绩目标。等待期如果权益工具在对方完成既定服务期时才授予，则认为服务期就是等同于等待期，在等待内，对方将分期提供既定的服务，并确认权益的相应增加。计量权益结算的股份支付公允价值在权益结算的股份支付交易中，以获得的商品或者服务的公允价值相对应的增加权益。在权益结算的股份支付交易中，以获得的
43、商品或者服务的公允价值相对应增加权益，除非公允价值不能可靠的估计。如果商品或者服务的公允价值不能可靠的计量，则可以使用权益工具的公允价值代替。与职工或者其他提供类似服务方交易LASB表明与职工或者其他提供类似服务方以权益工具为基础的交易，权益工具要以公允价值为计量模式计量。这是因为，在这样的交易里，一般来讲，这样的交易是很难去准确的计量得到的服务的公允价值。权益工具要在授予日以公允价值计量。多个计量日如果商品或者服务是在多个日期里获得的，那么企业就应该在每一个获得日里以公允价值确认所授予的权益工具的价值。在有些时候可以运用估计值，例如，如果一个企业在半年内连续获得服务，而且在这半年里企业股票价
44、值没有明显的变化，那么企业可以用在这半年里的平均股票价格来作为权益工具授予时的公允价值。影响股份支付定价的基本因素，这些变量已经被广泛运用在价值模式的选择上大部分授予给职工的股份支付与在活跃市场上交易的权益工具是不相等的，因此，IFRS2要求了以公允价值的计量模式，IFRS2表明，所有的计量模式都必须考虑以下几个因素期权的价格变动期权基础股份的现行价格期权的有效期限股票价格的期望波动率期望的股票红利股票的无风险利息率股份支付交易对企业利润以及财务状况的影响企业必须提供给使用者能让其理解股份支付对其财务状况及企业盈利的影响的财务报告。为了这一准则的实施，IFRS2指出以下两点必须提供在股份支付交
45、易中，由于获得的服务或商品没有被确认为资产从而确认为费用，这样的交易的总费用必须明示股份支付交易中形成的负债期末负债总额期末应付对方现金或者支付其他资产所形成的负债总额IFRS2应用于企业为获取职工和其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。在以现金结算的股份支付交易中，规定在等待期内的每个资产负债表日，应当以可行权权益工具数量的最佳估计为基础，按照企业承担负债的公允价值金额，将当期取得的服务计入成本或费用和相应的负债，企业应当在相关负债结算前的每个资产负债表日以及结算日，对负债的公允价值重新计量，其变动计入当期损益。企业获得的服务以及为此要支付的负债是以职工为企业
46、提供服务的会计处理方式处理。比如，很多股份增值权直接授予职工但是他们没有因此被要求完成一段时间的服务来获得这份股份支付。相反的，如果缺少证据表明是股份支付交易，那就有可能会误以为职工为获得股票增值权而提供的劳务已经确认获得。在这样的情况下，企业获得的服务以及因此形成的负债要在发生时立即要被确认为费用。但是如果股票增值权要职工完成规定时间的服务时才能授予，那么获得的服务以及因此形成的负债要在该服务期内分摊计量。股份支付所形成的负债在支付前的每个报告期都要应用股票股价模型确定的公允价值来从新计量。国际财务报告准则要求由现金结算的股份支付交易所形成的负债要以负债的公允价值计量。国际准则还声明现金结算
47、的股份支付交易的公允价值包括内在价值以及时间价值。时间价值在这里解释为“能分配股票增值权在未来股票价格变动时股票价格增加而增加的价值。而且，国际财务会计准则还声明如果不增加股票时间价值的考虑的话，很可能会导致负债的不可靠计量。但是准则中没有指明现金结算的股份支付所形成的负债的公允价值是否要把授予条件考虑在内。股票价格以外币表示若一个公司以本币为本公司的记账本位币，但是他的股票价格是以美元来表示时，在这种情况下，若是现金结算股票期权，负债要以美元来计量确认，并且在每个资产负债表日重新计量。从新计量确认的利得和损失要计入当期损益。德勤国际财务报告准则全球办公室国际财务报告准则第2号以股份为基础的支付IFRS2的新指引2007年6月
