“CAS No.11: Share-Based Payment”is a new accounting standard within China Accounting Standards system.
《企业会计准则第11号——股份支付》是企业会计准则体系中的一项新准则。
参考来源 - 股权激励会计处理问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Any retroactive modulation may be not made to any share-based payment made for any exercisable right before the date of initial implementation.
首次执行日之前可行权的股份支付，不应追溯调整。。
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。 。
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