HKICPA备考|2019真题解析（HKFRS 2 Share-based Payments）
 译文：香港会计师公会是国际公认的世界一流，高素质的专业机构，为香港的商业界和公众利益服务，并为香港的可持续发展作出了贡献，成为领先的国际商业和金融中心。 感谢HKICPA北京代表处邀请，后续我们会多多推送一些关于HKICPA备考推送哦，请各位学员多多支持。 HKICPA备考类推送文章与以往ACA被考类文章答案解析不一样，特别需要答题模式，HKICPA考试作答需要同学们一个准则对应一个应用哦，所以作答段落会很多。 HKICPA备考类推送文章，我会根据节选的整体进行说明，先说清楚对应的知识点，然后进行整体讲解。 知识点 HKFRS 2 Share-based Payments HKFRS 2是对应share option的准则，而不是HKFRS 19（HKFRS 19主要是对应pension）； 三种类型的share-based payment： 1)equity-settled;(权益) 2)cash-settled;(负债) 3)choice of settlemen;(和equity-settled处理一样，除非有现时义务去派发现金，那么就按照cash-settled处理) Vesting condition：员工想行使权力需要满足什么条件: 1)performance conditions：是否需要一直在公司上班或者需要达到什么样的业绩，多久之后可以行使你的权利（看题目信息获得）; 2)market conditions：股票价格达到什么要求，在计算过程中可以忽略; 计算公式：预估会有多少人能够享受到这个福利*每人给多少股（数目）*share price（对于equity：用grant day；对于cash：用每年年末）*time apportion 公式说明： 1)预估会有多少人能够享受到这个福利：注意看题干哦，让你算什么时候，一般看那一刻预估多少人会离开公司; 2)time apportion：举例：如果要10年后可以行使权力，现在过了1年，那就是1/10; 会计分录和计量: 1)equity-settled： Dr.P/L Cr.Equity 2)cash-settled: Dr.P/L Cr.Liability Question HKICPA 2019年6月真题（节选） To encourage the senior managers to stay,each of the 30 senior managers in service on 1 January 2018 will be awarded 5,000 share options in Company A on 1 January 2023 if they are still in employment and the share price has increased by 40%on 1 January 2023.The share options can be exercised during the following four years after 1 January 2023. On 1 January 2018,the fair value of each share option with this condition has been estimated at HK$50.During the year ended 31 March 2018,two senior managers left the company.Company A anticipates that total departures over the five-year period will be 20%of those in service on 1 January 2018. Prepare a memorandum to the directors to advise as to the appropriate accounting treatment for the above new remuneration benefits for the year ended 31 March 2018.Calculations are required for the share option.Ignore the effect of taxation. 译文：为鼓励高级管理人员留任，如果2018年1月1日在职的30位高级管理人员仍然在职，并且其股价在1日上涨了40％，则将在2023年1月1日获得A公司5,000份股票期权2023年1月。可以在2023年1月1日之后的四年内行使购股权。 于2018年1月1日，每份有此条件的购股权的公允价值估计为50港元。在截至2018年3月31日的一年中，两名高级经理离开了公司。A公司预计五年期间的总离职将是2018年1月1日服务的离职人数的20％。 编制一份董事备忘录，以就上述截至2018年3月31日止年度的上述新薪酬福利的适当会计处理方法提供建议。购股权需要进行计算。忽略税收的影响。 准则&应用 HKFRS 2 Share-based Payments defines a share-based payment arrangement as an agreement between the entity and another party that entitles the other party to receive cash or other assets of the entity for amounts that are based on the price of shares or equity instruments of the entity or both. 译文：香港财务报告准则第2号「股份付款」将股份付款安排界定为实体与另一方之间的协议，该协议赋予另一方有权收取实体的现金或其他资产的现金或其他资产，该现金或其他资产的价格基于股份或权益工具的价格实体或两者兼有。 判断是否是cash/equity： The share option granted to the senior managers is an equity-settled share-based payment. 译文：授予高级管理人员的购股权是一种以权益结算的基于股票的付款。 准则&应用 HKFRS 2 requires reporting entity to measure the fair value of the equity instruments granted because it is typically not possible to estimate reliably the fair value of employee services received. Fair value: For transactions/goods or service measured at the fair value of the equity instruments granted,fair value should be estimated at grant date. 译文：香港财务报告准则第2号要求报告实体计量所授出权益工具的公允价值，因为通常不可能可靠地估计所收到雇员服务的公允价值。 公允价值： 对于以授予的权益工具的公允价值计量的交易/商品或服务，应在授予日估计公允价值。 准则&应用 HKFRS 2 makes a distinction between the handling of market-based performance conditions from non-market performance conditions.Market conditions are those related to the market price of an entity’s equity,such as achieving a specified share price,or a specified target based on a comparison of the entity’s share price with an index of share prices of other entities. In this case,the 40%increase in share price is a market-based performance condition.HKFRS 2 requires such a market condition(40%increase in share price)to be considered in the grant-date fair value measurement. The vesting condition(five year services up to 1 January 2023)is not taken into account in assessing the fair value of the option.Because HKFRS 2 specifies that,in general,vesting conditions are not considered when estimating the fair value of the shares or options at the relevant measurement date. Vesting conditions are taken into account by adjusting the number of equity instruments included in the measurement of the transaction amount so that,ultimately,the amount recognised for goods or services received as consideration for the equity instruments granted is based on the number of equity instruments that eventually vest. 译文：香港财务报告准则第2号对以市场为基础的绩效条件与非市场绩效条件之间的区别。市场条件是指与实体股权的市场价格有关的条件，例如达到指定的股价或基于该实体的股价与其他实体的股价指数的比较得出的指定目标。 在这种情况下，股价上涨40％是基于市场的业绩条件。香港财务报告准则第2号要求在授予日公允价值计量中考虑这种市场条件（股价上涨40％）。 评估期权的公允价值时未考虑归属条件（截至2023年1月1日的五年服务）。由于香港财务报告准则第2号一般规定，在估计有关计量日期的股份或期权的公允价值时，不考虑归属条件。 通过调整交易金额计量中包括的权益工具的数量来考虑归属条件，从而最终以所授予的权益工具的对价确认所收到的商品或服务的确认金额是基于获得的权益工具的数量。最终归属。 准则&应用 HKFRS 2 requires the fair value of the options granted to be recognised over the period to vesting. The fair value of the option should be recognised over the vesting period regardless of whether the 40%increase in share price target(market condition)is met. The share-based payment expense should be adjusted based upon the estimated(and ultimately actual)number of share options that eventually vests. Share-based payment expense for the year ended 31 March 2018 should be:(100%-20%)x(5,000 x 30)x HK$50 x 3/60=HK$300,000. The corresponding amount should be credited to equity(stock option reserves). 译文：香港财务报告准则第2号规定授出之购股权之公平值须于归属期间确认。 不论是否达到40％的股价目标（市场条件），该期权的公允价值都应在归属期内确认。 基于股份的支付费用应根据最终归属的估计（最终最终）购股权数量进行调整。 截至2018年3月31日止年度的股份支付费用应为：（100％-20％）x（5,000 x 30）x 50港元x 3/60=300,000港元。 相应的金额应计入权益（股票期权准备金）。 来源：微信号【Puming_Paddy-Yu】，由中国HKICPA考试网【www.hkicpa.cn】整理发布，若需引用或转载，请注明来源！ |
