国际会计准则2—股份支付下的会计计量【外文翻译】.doc

文档介绍：本科毕业论文(设计)ountingforshare-basedpaymentunderNZIFRS2外文出处UniversityofAucklandbusinessreview,spring2005,Vol,issue2,p39-46外文作者DavidEmanuel原文:Accountingforshare-basedpaymentsunderNZIFRS-“payment”,,,shareappreciationrights,“fairvalue”(eventually),thenormalarrangementisthatnomoneyisexchangedwhentheoptionisgranted,andiftheoptionisexercisedthegrantee(.,theemployee),asshareoptionsareaninternationalandpervasiveformofremuneration,einforsomecriticism,-basedpaymentschemeswillinvolvetherecognitionofaliability,ratherthantherecognitionofanitemthataffects“equity”.Whatareemployeeshareoptions?pany,onorbeforeaspecifieddate,andatanag