注册会计师-会计第01讲股份支付随着各公司股权激励机制的推行，股份支付的会计处理成为近年考试的热点。从历年专业阶段考试情况来看，主要会考查两种股份支付方式下对报表项目的影响，具有一定的综合性。在复习时应重点把握权益结算的股份支付和现金结算的股份支付以及集团内股份支付的处理。I.权益结算的股份支付的确认和计量RecognitionandMeasurementofEquity-settledShare-basedPayments以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。Theequity-settledshare-basedpaymentinreturnforemployeeservicesshallbemeasuredatthefairvalueoftheequityinstrumentsgrantedtotheemployees.II.现金结算的股份支付的确认和计量RecognitionandMeasurementofCash-settledShare-basedPayment以现金结算的股份支付，应当按照企业承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。Acash-settledshare-basedpaymentshallbemeasuredinaccordancewiththefairvalueofliabilityassumedbytheenterprisewhichiscalculatedandrecognizedbasedonthesharesor旭晟出品必属精品扫描上面二维码加微信领取资料考前精准押题微信：1240392823otherequityinstruments.III.集团股份支付的处理AccountingTreatmentofGroupShare-basedPayments企业集团（由母公司和其全部子公司构成）内发生的股份支付交易，应当按照以下规定进行会计处理：Share-basedpaymenttransactionswhichoccurwithinthegroup（parentcompanyandallitssubsidiaries）shouldfollowtheaccountingtreatmentsbelow:（一）结算企业以其本身权益工具结算的，应当将该股份支付交易作为权益结算的股份支付处理；除此之外，应当作为现金结算的股份支付处理。Ifthesettlemententerprisesettlesbyitsownequityinstruments,suchshare-basedpaymenttransactionshouldbetreatedasanequity-settledshare-basedpayment;besidethis,itshouldbetreatedasacash-settledshare-basedpayment.（二）接受服务企业没有结算义务或授予本企业职工的是其本身权益工具的，应当将该股份支付交易作为权益结算的股份支付处理；Iftheenterprisereceivingtheserviceshasnoobligationtosettletheshare-basedpaymenttransaction,ortheawardsgrantedtoitsemployeesareitsownequityinstruments,suchshare-basedpaymenttransactionshouldbetreatedasequity-settledshare-basedpayment;接受服务企业具有结算义务且授予本企业职工的是企业集团内其他企业权益工具的，应当将该股份支付交易作为现金结算的股份支付处理。Iftheenterprisereceivingtheserviceshasobligationtosettletheshare-basedpaymenttransaction,andtheawardsgrantedtoitsemployeesareequityinstrumentsofotherenterpriseinthegroup,suchshare-basedpaymenttransactionshouldbetreatedascashsettledshare-basedpayment.第1页旭晟出品必属精品扫描上面二维码加微信领取资料考前精准押题微信：1240392823
