備考ACCA 考試學(xué)員需要學(xué)習(xí)課程的重難點(diǎn)，通過理解與運(yùn)用真正的掌握其內(nèi)容。ACCA考試包含理論與計(jì)算，只要做好備考就不難。學(xué)員掌握基礎(chǔ)的概念與知識(shí)點(diǎn)還是很關(guān)鍵的。ACCA考試Share-based payment好學(xué)嗎？

Share-based payment需要ACCA學(xué)員掌握的內(nèi)容并不算是很多，掌握考試的主要內(nèi)容能夠讓學(xué)員更好的去通過考試并運(yùn)用在工作中。Share-based payment的內(nèi)容學(xué)員可以從下面三點(diǎn)去學(xué)習(xí)：

非立即支付，而是期滿支付，但每年 recognize 一部分，且享有該福利的員工數(shù)變化屬會(huì)計(jì)估計(jì) change in accounting estimate.

1) Equity-settled share-based payment

The entity receives goods or services as consideration for equity instruments of the entity (including shares or share options). 入賬：Dr Expense, Cr Equity

計(jì)量方式：→ use FV at grant date and do not update for subsequent changes

(用zui開始的股價(jià)，而不要更新成每年的股價(jià))。

注意：從第一年底的估計(jì)開始算 (第 第 0 年的揣測(cè)是無效信息)

2) Cash-settled share-based payment

The entity acquires goods or services by incurring liabilities to the supplier of those goods or services for amounts that are based on the price (or value) of the entity's shares or other equity instruments.入賬：Dr Expense, Cr Liability

計(jì)量方式：→update the fair value at each year end (changes recognised in P&L)

(更新成zui新的/每年的公允股價(jià))。

3) Transactions with a choice of settlement

The entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier with a choice of whether the entity settles the transaction in cash or by issuing equity instruments.

ACCA的相關(guān)內(nèi)容就介紹這么多，更多ACCA內(nèi)容可以持續(xù)關(guān)注融躍教育官網(wǎng)，或者在線留言一起學(xué)習(xí)與探討！