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Thuật ngữ IFRS: Share-based payment arrangement
Thỏa thuận thanh toán trên cơ sở cổ phiếu
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 422
Cập nhật: 29/11/2024
Share-based payment arrangement là gì?
Share-based payment arrangement (Thỏa thuận thanh toán trên cơ sở cổ phiếu) được định nghĩa là Một thỏa thuận giữa đơn vị hoặc đơn vị khác trong tập đoàn hoặc các cổ đông trong tập đoàn và bên khác (bao gồm cả người lao động) mà cho phép bên khác đó nhận:
(a) tiền hoặc các tài sản khác của đơn vị với giá trị dựa trên giá (giá trị) của công cụ vốn (bao gồm cổ phiếu và quyền chọn cổ phiếu) của đơn vị hoặc đơn vị khác trong tập đoàn, hoặc
(b) công cụ vốn (bao gồm cổ phiếu hoặc quyền chọn cổ phiếu) của đơn vị hoặc đơn vị khác trong tập đoàn, miễn là các điều kiện cụ thể để được trao quyền cụ thể, nếu có, được đáp ứng.
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