自主學(xué)習(xí)階段講義包括習(xí)題演練模塊sbr電子a9ifrs

IFRS2appliestoallshare-basedpayment Equity-settledshare-basedpayment:Theentityreceivesgoodsorservicesasconsiderationforequityinstrumentsoftheentity(includingsharesorshareoptions)Cash-settledshare-basedpayment:Theentityacquiresgoodsorservicesbyincurringliabilitiestotherofthosegoodsorservicesforamountsthatarebasedontheprice(orvalue)oftheentity'ssharesorotherequityinstruments Transactionswithachoiceofsettlement:Theentityreceivesoracquiresgoodsorservicesandthetermsofthearrangementprovideeithertheentityortherwithachoiceofwhethertheentitysettlesthetransactionincashorbyissuingequity Equity(ifequity-settled)CR Whereperformancebythecounterpartyisnotimmediatetheexpenseisspreadovertheperioduntilthecounterpartyesentitledtoreceivetheshare-basedpayment(the'vesting'period).becompletedbeforeentitlementtotheshare-basedpayment.Theentitymeasurestheexpenseusingthemethodthatprovidesthemostreliableinformation:Directmethod:UsethefairvalueofgoodsorservicesIndirectmethod(oftenforIndirectmethod(oftenforemployeethefairvalueoftheequityinstruments(e.g.optionsorshareappreciationrights)granted:doEquity-settled→usefairvalueatgrantdatedoupdateforsubsequentCash-settled→updatethefairvalueateachyearend(changesrecognisedinprofitorloss).Anychangesinestimatesofexpectednumberofemployeesbeingentitledtoreceivesharebasedpaymentaretreatedasachangeinaccountingestimateandrecognisedintheperiodofthechange.Anentitygrants100shareoptionsonits$1sharestoeachofits500employeeson1January20X5.Eachgrantisconditionalupontheemployeeworkingfortheentityoverthenextthreeyears.Thefairvalueofeachshareoptionasat1January20X5is$15.Onthebasisofaweightedaverageprobability,theentityestimateson1Januarythat20%ofemployeeswillleaveduringthethree-yearperiodandthereforeforfeittheirrightstoshareoptions.Required:Showtheaccountingentrieswhichwillberequiredoverthethree-yearperiodintheeventofthefollowing:20employeesleaveduring20X5andtheestimateoftotalemployeedeparturesoverthethree-yearperiodisrevisedto15%(75employees)22employeesleaveduring20X6andtheestimateoftotalemployeedeparturesoverthethree-yearperiodisrevisedto12%(60employees)15employeesleaveduring20X7,soatotalof57employeesleftandforfeitedtheirrightstoshareoptions.Atotalof44,300shareoptions(443employeesx100options)arevestedattheendofEquity(500–(500–

×1/3

0DRExpensesCREquity

Equity∴ProfitorlossEquityc/d((500–60)×100×$15×2/3)

DRExpensesCREquity

$Equity∴ProfitorlossEquityc/d(443×100×$15=DRExpensesCREquity

On1January20X4anentitygrants100cashshareappreciationrights(SARs)toeachofits500employeesonconditionthattheemployeesremaininitsemployforthenexttwoyears.TheSARsveston31December20X5andmaybeexercisedatanytimeupto31December20X6.ThefairvalueofeachSARatthegrantdateis$7.40.No.Fairofcash$$31December–31December–31December––––*IntrinsicvalueisthefairvalueoftheshareslesstheexerciseRequired:Showtheexpenseandliabilitywhichwillappearinthefinancialstatementsineachofthethreeyears.Yearended31DecemberLiability(500–∴(500–

×?

0$Yearended31DecemberLiability∴ProfitorlossLess:cashpaidonexerciseofSARsby(100×100×Liabilityc/d(300×100×$8.50Yearended31DecemberLiability∴ProfitorlossLess:cashpaidonexerciseofSARsbyemployees(300×100×$9.00)Liability

EntityhastheIsthereapresentobligationtosettleincash?Treatas

TreatasCounterpartyhastheTheTheentityhasacompoundfinancialDebt Equity Asforcash-settled

MeasuredastheresidualfairvalueatgrantdateFairvalueofsharesalternativeatgrantdateFairvaluecashalternativeatgrantdateEquitycomponent

On30September20X3,Saddlergrantedoneofitsdirectorstherighttochooseeither24,000sharesinSaddleror20,000'phantom'shares(acashpaymentequaltothevalueof20,000shares)onthesettlementdate,30September20X4.Thisrightisnotconditionalonfuture estimatesthatthefairvalueofthesharealternative$4.50pershareat30September20X3(takingintoaccountaconditionthattheymustbeheldfor2years).Saddler'smarketsharepricewas$5.20pershareon30September20X3,andthisroseto$5.40bythedatethefinancialstatementswereauthorisedforRequired:Ex intheaccountingtreatmentoftheabovetransactionfortheyearended30September20X3.Therightgrantedtothedirectorrepresentsshare-basedpaymentwithachoiceofsettlementwherethecounterpartyhasthechoice.Consequently,acompoundfinancialinstrumenthasinsubstancebeenissuedanditneedstobebrokendownintoitsequity(equity-settled)andliability(cash-settled)components.Theequity-settledcomponentismeasuredasaresidual,consistentwiththedefinitionofequity,bycomparing,atgrantdate,thefairvalueofthesharesalternativeandthecashalternative.TheTheaccountingentryonthegrantdate(30Septemberwouldthereforebeasfollows(allfiguresfromDRProfitorloss–remunerationexpense CR CR Theequitycomponentisnotsubsequentlyrevalued(consistentwiththetreatmentofequity-settledsharebasedpayment),buttheliabilitycomponentwillneedtobeadjustedforanychangesinthefairvalueofthecashalternativeuptothesettlementdate(30SeptemberThepostyearendchangeintheshareprice(whichwillaffectthecash-settledshare-basedpayment)isanon-adjustingeventafterthereportingperiod,asitrelatestoconditionsthataroseaftertheyearend.Theliabilityisnotthereforeadjustedforthis,butthedifference(20,000×$0.20=$4,000)wouldbedisclosedifconsideredmaterial.Thisisunlikelyhere,butmaybeconsideredmaterialduetothefactthatitisatransactionwithamemberofkeymanagementVestingconditionsServiceThisisthetypicalscenariocoveredearlierintheTheshare-basedpaymentisrecognisedovertherequiredperiodofservice.Performanceconditions(otherthanmarketTheremaybeperformanceconditionsthatmustbesatisfiedbeforeshare-basedpaymentvests,suchasachievingaspecificgrowthinprofitorearningspershare.Theamountrecognisedasshare-basedpaymentisbasedonthebestavailableestimateofthenumberofequityinstrumentsexpectedtovest(i.e.expectationofwhethertheprofittargetwillbemet),revisedasnecessaryateachperiodend.Avestingperiodmayvaryinlengthdependingonwhetheraperformanceconditionissatisfied,forexamplewheredifferentgrowthtargetsaresetfordifferentyears,andifthefirsttargetismet,theinstrumentsvestattheendofthefirstyear,andifnotthenexttargetforthefollowingyearcomesintoy.Insuchcircumstances,theshare-basedpaymentequityfigureisaccruedovertheperiodbasedonthemostlikelyeofwhichtargetwillbemet,revisedateachperiodend.Market aregrantedwithmarketconditions,theservicereceivedfromacounterparty(whosatisfiesallothervestingconditions)conditions)arerecognised,irrespectivewhetherthemarketconditionsaresatified.Inotherwords,itmakesdifferencewhethersharepricetargetsareachieved-thepossibilitythatasharepricetargetmightnotbeachievedhasalreadybeentakenintoaccoutwhenestimatinngthefairvalueoftheoptionsatgrantdate.

響響Ex

2019/12Q1改編AcquisitionofHammondLuploidCoissued100optionstoeachof10,000employeeson1July20X7.Thesharesareconditionalontheemployeescompletingafurthertwoyearsofservice.Additionally,theschemerequiredthatthemarketpriceofLuploidCo’sshareshadtoincreaseby10%fromitsvalueof$30pershareattheacquisitiondateoverthevestingItwasanticipatedat1July20X7that10%ofstaffwouldleaveoverthevestingperiodbutthiswasrevisedto4%by30JuneThefairvalueofeachoptionatthegrantdatewas$20.ThesharepriceofLuploidCoat30June20X8was$32andisanticipatedtogrowatasimilarrateintheyearended30June20X9.LuploidCowillneedtoconsidertheimpactofmarketandnon-marketbasedvestingconditions.TheconditionrelatingtothesharepriceofLuploidCoisamarketbasedvestingTheseareadjustedforinthecalculationofthefairvalueatthegrantdateoftheoption.AnexpenseisthereforerecordedintheconsolidatedprofitorlossofLuploidCoirrespectiveofwhetherthemarketbasedvestingconditionismetornot.Acorrespondingcreditshouldbeincludedwithinequity.調(diào)整了期滿（兩年）后預(yù)計(jì)可行權(quán)的數(shù)量（100-

100100（100-8-100100

1111（100-8-10010010080011112

6565（100-8-1001001008001111211200065177

1777170Vestingconditions220152015每名高管授予120000份 每人可行權(quán)40000份；20×4年年末，如果甲公司 利潤(rùn)13200萬元，較20×3年增長(zhǎng)10%。20×4年沒有高 股為5000萬股，假定各報(bào)告期未發(fā)生其他影響 000×5×1/1+50×40000×5×1/2+50×40000×5×1/3）/10000=1833.33（萬元

11 用=（50×40000×5×1/1+50×40000×5×2/2+50×40000×5×2/3）/10000-1833.33=833.34（萬元）；

（2）因職工行權(quán)增加的股本=50×40000/10000×1=200（萬元確認(rèn)的資本公積—股本溢價(jià)金額=（50×40000×5×1/1+50×40000×8）/10000-200=2400（萬元

1600（50×40000×8/101000（50×40000×5/1022Vestingconditions3【IFRS2para1913.23Incontrast,vestingconditionsthatnotmarketconditionsarenottakenintoconsiderationdeterminingthegrantdatefairvalueofanaward.Instead,theyaretakenintoconsiderationwhenestimatingthenumberofwillvest.So,onacumulativebasis,noamountisrecognisedforgoodsorservicesreceivedwhereanawarddoesnotvest,becauseaspecifiednon-marketvestingconditionhasnotbeenmet.Asaresult,theIFRS2expensecanchangeduringthevestingperiod,dependingonchangesinexpectations【ForfeituresSo,onaccumulativebasisnoexpenseisrecognisedforgoodsorservicesreceivediftheequityinstrumentsdonotvestasaresultofaserviceornon-marketperformanceconditionnotbeingmet(forexample,iftheemployeeorcounterpartyfailstocompleteaspecifiedserviceperiod).Ex-FAQ13.41.8-numberEx-FAQ13.41.8-numberOn1January20X5,entityBmakesanawardofsharestoeachofits50employees.Thenumberofsharestowhicheachemployeewilleentitleddependsongrowthinearningspershare(EPS).IfEPSincreasesbyanaverage10%overthenextthreeyears,eachemployeewillreceive100shares.IfEPSincreasesbyanaverageof15%,eachemployeewillreceive200IfEPSincreasesbyanaverageof20%,eachemployeewillreceive300NoshareswillbeawardedifEPSincreasesbylessthanTherecipientsoftheawardmustalsoremainintheemploymentofentityBforthreeyears.Thegrantdatefairvalueofeachshareat1January20x5isEPSisanon-marketperformancecondition,becauseitisnotdependentonshareprice.SotheconditionisrelevantindeterminingthenumberofthatwillIntheyearended31December20X5,entityB'sEPSincreasedby16%;andmanagementforecastsimilargrowthforthenexttwoyears.So,managementestimatedthateachemployeewouldreceive200shares.But20X6wasacomparativelypooryear:EPSincreasedbyjust12%,andresultedinanaverageforthetwo-yearperiodof14%.Managementcutbackitsforecast,andpredictedgrowthof14%for20X7.Onthisbasis,eachemployeewouldreceive100shares.20X7wasactuallyamuchbetteryear:EPSincreasedby17%,andresultedinanaverageforthethree-yearperiodof15%.Soeachemployeereceived200shares.During20X5,fiveemployeeslefttheentity;andmanagementpredictedasimilarlevelofdeparturesforthenexttwoyears,so35 wouldvest.Sixemployeesdepartedduring20X6;butmanagementmaintaineditsforecastoffivedeparturesin20X7;so34wouldButonlythreeemployeesleftduring20X7,so36actuallyvested.TheamountrecognisedasanexpenseineachyearisasExpensetheCalculationcumulative31DEC.35x200x12x31DEC.34x100x12x31DEC.36x200xEx-FAQ13.41.10-exercisepricedependsonOn1January20X5,entityDmakesanawardof1,000shareoptionstoeachofits50senioremployees.TherecipientsoftheawardmustremaininentityD’semploymentforthreeyears.TheexercisepriceofeachoptionisC10;butthiswilldroptoC8ifEPS’sincreasesbyanaverageof10%overthenextthreeyears;ifEPSincreasesbyanaverageof15%ormore,theexercisepricewilldroptoC6.Thegrantdatefairvalueofeachoptionon1January20X5isasfollows:C6iftheexercisepriceisC10;C9iftheexercisepriceisC8:andC12iftheexercisepriceisC6.Intheyearended31December20X5,entityD’sEPSincreasedby16%;andmanagementpredictedsimilargrowthforthenexttwoyears.But20X6wasacomparativelypooryear:EPSincreasedbyjust12%;andthisresultedinanaverageforthetwo-yearperiodof14%.So,man