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Thuật ngữ IFRS: Cash-settled share-based payment transaction
Giao dịch thanh toán trên cơ sở cổ phiếu được chi trả bằng tiền
Chuẩn mực liên quan:
TDC
Ngày gửi: 12/09/2019
Lượt xem: 652
Cập nhật: 29/11/2024
Cash-settled share-based payment transaction là gì?
Cash-settled share-based payment transaction (Giao dịch thanh toán trên cơ sở cổ phiếu được chi trả bằng tiền) được định nghĩa là Giao dịch thanh toán dựa trên cơ sở cổ phiếu trong đó đơn vị mua hàng hóa hoặc dịch vụ trả tiền hoặc tài sản khác cho nhà cung cấp hàng hóa hoặc dịch vụ đó với số tiền dựa trên giá (hoặc giá trị) của các công cụ vốn (bao gồm cả cổ phiếu hoặc quyền chọn cổ phiếu) của đơn vị hoặc đơn vị khác trong tập đoàn.
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