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Thuật ngữ IFRS: Share-based payment transaction
Giao dịch thanh toán trên cơ sở cổ phiếu
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 1.068
Cập nhật: 29/11/2024
Share-based payment transaction là gì?
Share-based payment transaction (Giao dịch thanh toán trên cơ sở cổ phiếu) được định nghĩa là Giao dịch mà đơn vị:
(a) nhận được hàng hóa và dịch vụ từ nhà cung cấp hàng hóa và dịch vụ đó (bao gồm cảngười lao động) trong một thỏa thuận thanh toán trên cơ sở cổ phiếu, hoặc
(b) phát sinh một nghĩa vụ để thanh toán giao dịch với nhà cung cấp trong một thỏa thuận thanh toán trên cơ sở cổ phiếu khi đơn vị khác trong tập đoàn nhận được hàng hóa và dịch vụ đó.
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