國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第2號(hào)的指引【外文翻譯】

1、本科畢業(yè)論文設(shè)計(jì)外 文 翻 譯外文題目 A guide to IFRS2-share-based payment 外文出處 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 paymentsIFRS 2 also uses the term share-based payment arrangement which is defined as follows:“An agreement be

2、tween 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 entitys shares or other equity instruments of the entity, or

3、 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 2.5 specifies that goods would include inventories,consumables, property, plant and equipment, in

4、tangible 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 paymentIFRS 2 should be applied to each share-based payment transaction, defined as follows:

5、1equity-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);2cash-settled share-based payment transactions, in which the entity acquires goods or services by incurring liabi

6、lities to the supplier of those goods or services for amounts that are based on the price (or value) of the entitys shares or other equity instruments of the entity. Transactions involving share appreciation rights (SARs) fall into this category; and3transactions in which the entity receives or acqu

7、ires 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 the entity settles the transaction in cash (or other assets) or by issuing equity instruments.The goods or services received or acquired in a share-ba

8、sed payment transaction are recognized when the goods are obtained or as the services are received. A corresponding increase in equity is recognised if the goods or services were received in an equity-settled transaction. A liability is recognised if the goods or services were acquired in a cash-set

9、tled transaction.The goods or services received in a share-based payment transaction may qualify for recognition asan asset. If not, they are recognised as an expense.Services are typically consumed immediately, in which case an expense is recognised as the counterparty renders service. Goods might

10、be consumed over a period of time or, in the case of inventories, sold at a later date, in which case an expense is recognised when the goods are consumed or sold. However, sometimes it is necessary to recognise an expense before the goods or services are consumed or sold, because they do not qualif

11、y for recognition as assets. For example, an entity might acquire goods as part of the research phase of a project to develop a new product. Although those goods have not been consumed, they might not qualify for recognition as assets under the applicable IFRS.If equity instruments do not vest immed

12、iately, the following two terms, as defined by IFRS 2, are important. Vesting conditions are:“The conditions that must be satisfied for the counterparty to become entitled to receive cash,other assets or equity instruments of the entity, under a share-based payment arrangement. Vesting conditions in

13、clude service conditions, which require the other party to complete a specified period of service, and performance conditions, which require specified performance targets to be met (such as a specified increase in the entitys profit over a specified period of time). The vesting period is:If the equi

14、ty instruments granted do not vest until the counterparty completes a specified period of service, it is presumed that the service period equals the vesting period. The services are accounted for as they are rendered by the counterparty during the vesting period, with a corresponding increase in equ

15、ity.Measurement: equity-settled transactionsFair valueIn an equity-settled transaction, the goods or services received, and the corresponding increase in equity, should be measured at the fair value of those goods/services.For equity-settled share-based payment transactions, the goods or services re

16、ceived and the corresponding increase in equity are measured directly at the fair value of the goods or services received, unless that fair value cannot be estimated reliably. If it is not possible to estimate reliably the fair value of the goods or services received, the fair value of the equity in

17、struments granted is used as a proxy.Transactions with employees and others providing similar servicesThe IASB has taken the view that the fair value of the equity instruments granted should be used for transactions with employees and others providing similar services. This is because, in such trans

18、actions, “typically it is not possible to estimate reliably the fair value of the services received. The fair value of those equity instruments is measured at grant date. More than one measurement dateIf the goods or services are received on more than one date, the entity should measure the fair val

19、ue of the equity instruments granted on each date when goods or services are received. The entity should apply that fair value when measuring the goods or services received on that date.It is possible to use an approximation in some cases. If an entity received services continuously during a six-mon

20、th period, and its share price did not change significantly during that period, the entity could use the average share price during the six-month period when estimating the fair value of the equity instruments granted.Basic factors affecting the valuation of share-based paymentsMost employee share-b

21、ased payments granted will not have an equivalent instrument traded in an active market and, therefore, when the determination of their fair values is required by IFRS 2, valuation models will need to be applied. IFRS 2 requires, at a minimum, that all valuation models consider the following six bas

22、ic inputs: the exercise price of the option the current price of the underlying shares the life of the option the expected volatility of the share price the dividends expected on the shares the risk-free interest rate for the life of the option These variables have been widely accepted as required i

23、nputs into valuations. Therefore, it is useful first to review these basic inputs. Effect of share-based payment transactions on the profit or loss and financial PositionAn entity should disclose information that enables users of the financial statements to understand the effect of share-based payme

24、nt transactions on its profit or loss for the period and on its financial position. To give effect to this principle, IFRS 2 specifies that at least the following should be disclosed: the total expense recognised for the period arising from share-based payment transactions in which the goods or serv

25、ices received did not qualify for recognition as assets and hence were recognised immediately as an expense for liabilities arising from share-based payment transactions: the total carrying amount at the end of the period the total intrinsic value at the end of the period of liabilities for which th

26、e counterpartys right to cash or other assets had vested by the end of the period (e.g. vested share appreciation rights).Basic requirementsIFRS 2 applies to transactions in which the entity acquires goods or services by incurring a liability to transfer cash or other assets for amounts based on the

27、 price (or value of the entitys shares or other equity instruments of the entity). For cash-settled share-based payment transactions, the goods or services acquired and the liability incurred are measured at the fair value of the liability. Until the liability is settled, the liability is remeasured

28、 at fair value at each reporting date (and the settlement date). Any changes in fair value are recognised in profit or loss for the period.The services received and the liability to pay for those services are recognised as the employees render service. For example, some share appreciation rights SAR

29、s vest immediately and the employees are not therefore required to complete a specified period of service to become entitled to the cash payment. In the absence of evidence to the contrary, it should be presumed that the services rendered by the employees in exchange for the SARs have been received.

30、 In this case, the expense for the services received and the liability to pay for them should be recognised immediately. But if the rights do not vest until the employees have completed a specified period of service, the services received and the liability to pay for them should be recognised as the

31、 employees render service during the period.The liability is measured, initially and at each reporting date until settled, at the fair value of the SARs by applying an option pricing model, taking into account the terms and conditions upon which the rights were granted and the extent to which the em

32、ployees have rendered service to date.IFRS 2.30 requires that the liability incurred from a cash-settled share-based paymenttransaction should be measured at the fair value of the liability. IFRS 2.BC248 states that the fair value of one form of cash-settled share-based payment (share appreciation r

33、ights or SARs) includes both the intrinsic value and the time value. Time value in this context is explained as “ the value of the right to participate in future increases in the share price, if any, that may occur between the valuation date and the settlement date. Furthermore, IFRS 2.BC250 states

34、that the exclusion of time value would lead to an inadequate measure of the liability. There is no mention in IFRS 2 of whether the fair value of the liability for a cash-settled share-based payment should include the effects of vesting conditions.Share price denominated in a foreign currencyThis is

35、sue is considered at section 4.7 above in relation to equity-settled share-based payments.Consider. the situation where an entity has Currency Units (CU) as its functional currency but its share price is quoted in US$. For cash-settled share options, the liability recorded would be considered a US$

36、denominated liability and would need to be remeasured at each balance sheet date. Since the remeasurement is at fair value with changes recognised in profit or loss, no embedded derivative would need to be identified and separated.Disclosure of liabilityCompany C issues twelve cash-settled share app

37、reciation rights (SARs) to certain of its employees. The SARs vest over a three-year period. At the end of the vesting period, C expects that three of the SARs will be exercised within one year and the remaining nine SARs will be exercised after one year. The question is how C should present the lia

38、bility for share-based payments?IFRS 2 does not require a separate presentation of the carrying amount of liabilities relating to share-based payments in the balance sheet but requires this information to be disclosed in the financial statements. Liabilities arising from share-based payments are fin

39、ancial liabilities, although they are excluded from the scope of IAS 32 and IAS 39. Therefore, an entity should consider whether share-based payment liabilities are grouped with other financial liabilities on the face of the balance sheet. In any case, IAS 1.29 to 31 should be applied to determine i

40、f the liability should be presented separately on the face of the balance sheet.Basic principlesIn certain circumstances, share-based payment transactions may provide either the entity or the counterparty with a choice as to whether settlement occurs in equity instruments or cash. The basic principl

41、e to be applied is as follows. For share-based payment transactions in which the terms of the arrangement provide either the entity or the counterparty with the choice of whether the entity settles the transaction in cash (or other assets) or by issuing equity instruments, the transaction, or the co

42、mponents of that transaction, are accounted for: IFRS 2.34 as a cash-settled share-based payment transaction if, and to the extent that, the entity has incurred a liability to settle in cash or other assets; as an equity-settled share-based payment transaction if, and to the extent that, no such lia

43、bility has been incurred.IFRS 2 contains more detailed requirements concerning the application of this principle to sharebased payment transactions in which the terms of the arrangement: provide the counterparty with a choice of settlement (see 7.2 below); and provide the entity with a choice of set

44、tlement (see 7.3 below). Circumstances where there is a modification to the terms of settlement are considered at 7.4 below. There are some share-based transactions where the method of settlement is determined by events outside of the employees or employers control (see 7.5 below). References to cas

45、h, in the remainder of this chapter, also include other assets.Deloitte Touche Tohmatsu ?A guide to IFRS 2-Share-based paymentsDesigned and produced by The Creative Studio at Deloitte, London. 18914B譯文：國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)那么第2號(hào)的指引IFRS 2對(duì)于股份支付的定義如下：股份支付協(xié)議是發(fā)生于企業(yè)與其他方包括職工，是企業(yè)為獲取其他方或職工的商品或者效勞而授予他們權(quán)益工具或者承當(dāng)以權(quán)益工具為根底確定的負(fù)

46、債的交易。本國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)那么適用于主體在取得商品或效勞過(guò)程中發(fā)生的以股份為根底的支付交易。商品包括存貨、易耗品、不動(dòng)產(chǎn)、廠(chǎng)場(chǎng)和設(shè)備、無(wú)形資產(chǎn)和其他非金融資產(chǎn)。但是，本國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)那么不適用于企業(yè)合并中作為凈資產(chǎn)的一局部取得的商品，該類(lèi)交易適用?國(guó)際會(huì)計(jì)準(zhǔn)那么第22號(hào)企業(yè)合并?。范圍主體對(duì)所有以股份為根底的支付交易應(yīng)按照本國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)那么進(jìn)行會(huì)計(jì)處理，包括：(1)用權(quán)益結(jié)算的以股份為根底的支付交易，指主體以取得商品或效勞作為主體權(quán)益性工具(包括股份或股份期權(quán))的對(duì)價(jià)；(2)用現(xiàn)金結(jié)算的以股份為根底的支付交易，指主體以發(fā)生對(duì)商品或效勞供給商的負(fù)債取得商品或效勞，該負(fù)債金額以主體的股份或其他權(quán)

47、益性工具的價(jià)格(或價(jià)值)為根底；(3)主體接受或取得商品或效勞，并且相關(guān)安排的條款為主體或者是商品及效勞供給商提供了以現(xiàn)金(或其他資產(chǎn))結(jié)算或是以發(fā)行權(quán)益性工具結(jié)算的選擇時(shí)機(jī)的交易。主體應(yīng)在獲得商品和接受效勞時(shí)，確認(rèn)在以股份為根底的支付交易中取得或接受的商品或效勞。在以權(quán)益結(jié)算的以股份為根底的支付交易中，如果取得了商品或效勞，主體應(yīng)確認(rèn)權(quán)益的相應(yīng)增加，或者在以現(xiàn)金結(jié)算的以股份為根底的支付交易中，如果取得了商品或效勞，主體應(yīng)確認(rèn)相應(yīng)的負(fù)債。在以股份為根底的支付交易中，當(dāng)接受或取得的商品或效勞不能確認(rèn)為資產(chǎn)時(shí)，應(yīng)當(dāng)確認(rèn)為費(fèi)用。一般地，商品或效勞的消耗會(huì)產(chǎn)生費(fèi)用。例如，效勞一般是立即消耗，在這種情況

48、下當(dāng)對(duì)方提供了效勞時(shí)，就應(yīng)確認(rèn)費(fèi)用。商品可能在一段時(shí)間內(nèi)消耗，或者在涉及存貨的情況下，在未來(lái)某一時(shí)間出售，在這種情況下，當(dāng)商品被消耗或出售時(shí)確認(rèn)費(fèi)用。但是，有時(shí)在商品或效勞被消耗或出售以前就有必要確認(rèn)一項(xiàng)費(fèi)用，因?yàn)樗鼈儾环洗_認(rèn)為資產(chǎn)的條件。例如，主體可能在開(kāi)發(fā)某種新產(chǎn)品工程的研究階段而購(gòu)入商品。雖然這些商品還未被消耗，但是按照適用的國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)那么，它們可能不能確認(rèn)為資產(chǎn)。如果權(quán)益工具不是立即授予的下面兩個(gè)條件是非常重要的，授予條件是：在股份支付方式下，需滿(mǎn)足對(duì)方有權(quán)成為獲得現(xiàn)金、其他資產(chǎn)或者權(quán)益工具權(quán)益性工具的的主體。授予條件包括要求對(duì)方為主體提供一段特定時(shí)間效勞或者業(yè)績(jī)條件，即要求對(duì)方到達(dá)特定的業(yè)績(jī)目標(biāo)。等待期如果權(quán)益工具在對(duì)方完成既定效勞期時(shí)才授予，那么認(rèn)為效勞期就是等同于等待期，在等待內(nèi)，對(duì)方將分期提供既定的效勞，并確認(rèn)權(quán)益的相應(yīng)增加。計(jì)量：權(quán)益結(jié)