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《企业会计准则第11号——股份支付》对我国上市公司股份支付的确认、计量和相关信息的披露进行了明确规范,但却未明确提及股份支付条件未满足时的会计处理,导致我国上市公司在股份支付条件未满足时所采用的会计处理方法各异。本文基于《企业会计准则第11号——股份支付》的相关规定,借鉴《国际财务报告准则第2号——以股份为基础的支付》的做法,拟探讨股份支付条件未满足时企业应采用的会计处
Accounting Standards for Business Enterprises No. 11 - Share-based Payment clearly defines the recognition of share-based payments and the disclosure of relevant information in listed companies in China, but does not explicitly mention the accounting treatment when the conditions of share-based payment are not satisfied. As a result, Listed companies in the stock payment conditions are not met when using different accounting methods. This article is based on the relevant provisions of “Accounting Standards for Business Enterprises No. 11 - Share Payment”, draws on the practice of “IFRS 2 - Share-based Payment”, and proposes to discuss that when the conditions for the payment of shares are not satisfied, the enterprise shall adopt Accounting Office