ACCA考试Share-based payment怎么理解？

备考ACCA 考试学员需要学习课程的重难点，通过理解与运用真正的掌握其内容。ACCA考试包含理论与计算，只要做好备考就不难。学员掌握基础的概念与知识点还是很关键的。ACCA考试Share-based payment好学吗？

Share-based payment需要ACCA学员掌握的内容并不算是很多，掌握考试的主要内容能够让学员更好的去通过考试并运用在工作中。Share-based payment的内容学员可以从下面三点去学习：

非立即支付，而是期满支付，但每年 recognize 一部分，且享有该福利的员工数变化属会计估计 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). 入账：Dr Expense, Cr Equity

计量方式：→ use FV at grant date and do not update for subsequent changes

(用zui开始的股价，而不要更新成每年的股价)。

注意：从第一年底的估计开始算 (第 第 0 年的揣测是无效信息)

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.入账：Dr Expense, Cr Liability

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

(更新成zui新的/每年的公允股价)。

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.

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