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Basic Accounting Knowledge: Share Based Payment

2010/12/21 16:38:00 37

Accounting Basis Shares

  

Shares

Payment refers to the acquisition of employees and their employees.

The other party

A service that grants equity instruments or pactions that are based on equity instruments.


Share payment is divided into equity settlement and share settlement in cash.


Share settlement based on equity settlement

enterprise

Transactions for the purpose of obtaining services by shares or other equity instruments as consideration.


A cash settled share payment is a paction in which a company assumes the obligation to deliver cash or other assets based on shares or other equity instruments for the purpose of obtaining services.

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