以权益结算的股份支付，是指企业为获取服务以股份或其他权益工具作为对价进行结算的交易。
种类一：以权益结算的股份支付（equity-settled share-based payment） 按照授予职工和其他方权益工具（股票、股票期权等）的公允价值计量
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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;
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.
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.
以权益结算的股份支付，是指企业为获取服务以股份或其他权益工具作为对价进行结算的交易。
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