当期以股份支付换取的职工服务总额及其他方服务总额。
The total amount of the employee services and other party services as a result of the share-based payments in the current period .
但是看来某些公司为了确保在名单上的一席之地而做了小动作,以股份,免费旅游,免除债务以及支付子虚乌有的费用等形式给官员们回扣。
But some lenders appear to have secured a place on them by paying kickbacks in the form of shares, free travel, debt write-offs and phoney fees.
当期因以权益结算的股份支付而确认的费用总额。
The total amount of the expenses as result of equity-settled share-based payments, which is recognized in the current period;
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。 。
Thee equity-settled share-based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees.
此次美银【支付宝担保】出售建行股份的首要目标是为了增强本钱根底,以到达巴塞尔银行监管委员会提出的本钱足够率要求。
The Bank of America sold CCB shares the main purpose is to strengthen its capital base, in order to achieve the Basel Committee on banking supervision of the capital adequacy requirement.
股份支付分为以权益结算的股份支付和以现金结算的股份支付。
The share-based payments shall be classified into equity-settled share-based payments and cash-settled share-based payments.
综上所述,股份支付的本质就是员工以投入服务资源换取企业所有者权益。
BC31 "In other words, the entity hasreceived resources (goods or services) as consideration for the issue ofshares, share options or other equity instruments."
综上所述,股份支付的本质就是员工以投入服务资源换取企业所有者权益。
BC31 "In other words, the entity hasreceived resources (goods or services) as consideration for the issue ofshares, share options or other equity instruments."
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