论文:如何规范股份支付的税务处理-中大网校论文网 关键词：股份支付；权益结算；现金结算；税务处理 [gap=712]Key words：stock payment; rights and interests settlement; cash accounting; tax treatment
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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.
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