The term "equity instrument" as mentioned in these Standards refers to the enterprise's own equity instruments.
本准则所指的权益工具是企业自身权益工具。
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.
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。 。
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。
Article 58 the "equity instruments" refers to the contracts which can prove that a certain enterprise holds the surplus equities of the assets after the deduction of all the debts.
第五十八条权益工具，是指能证明拥有某个企业在扣除所有负债后的资产中的剩余权益的合同。
Article 58 the "equity instruments" refers to the contracts which can prove that a certain enterprise holds the surplus equities of the assets after the deduction of all the debts.
第五十八条权益工具，是指能证明拥有某个企业在扣除所有负债后的资产中的剩余权益的合同。
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