第十九章 股份支付 Share-based Payment
以权益结算的股份支付：Equity-settled share-based payment
以现金结算的股份支付：Cash-settled share-based payment
股票期权：Share options
限制性股票：Restricted shares
股票增值权：Share appreciation rights
Example 1：Equity-settled share-based payment transaction
On January 20X1 an entity grants 100 share options to each of its 400 employees. Each grant is conditional upon the employee working for the entity until 31 December 20X3. The fair value of each share option is $20.
During 20X1 20 employees leave and the entity estimates that 20% of the employees will leave during the three year period.
During 20X2 a further 25 employees leave and the entity now estimates that 25% of its employees will leave during the three year period.
During 20X3 a further 10 employees leave.
Required
Calculate the remuneration expense that will be recognized in respect of the share-based payment transaction for each of the three years ended 31 December 20X3.
Solution
The amount recognized as an expense for each of the three years is calculated as follows：
Example 2：On 1 January 20X1 an entity grants 100 cash share appreciation rights (SARS) to each of its 500 employees, on condition that the employees continue to work for the entity until 31 December 20X3.
During 20X1 35 employees leave. The entity estimates that a further 60 will leave during 20X2 and 20X3.
During 20X2 40 employees leave and the entity estimates that a further 25 will leave during 20X3.
During 20X3 22 employees leave.
At 31 December 20X3 150 employees exercise their SARs. Another 140 employees exercise their SARs at 31 December 20X4 and the remaining 113 employees exercise their SARs at the end of 20X5.
The fair values of the SARs for each year in which a liability exists are shown below, together with the intrinsic values at the dates of exercise.
Required
Calculate the amount to be recognized in the income statement for each of the five years ended 31 December 20X5 and the liability to be recognized in the balance sheet at 31 December for each of the five years.
For the three years to the vesting date of 31 December 20X3 the expense is based on the entity’s estimate of the number of SARs that will actually vest (as for an equity-settled transaction). However, the fair value of the liability is re-measured at each year-end.
The intrinsic value of the SARs at the date of exercise is the amount of cash actually paid.
Accounting entries （请对照2008注会辅导教材P406）
31 December 20X1：
Dr. General administrative expenses 194 400
Cr. Accrued wages----share-based payment 194 400
31 December 20X2：
Dr. General administrative expenses 218 933
Cr. Accrued wages----share-based payment 218 933
31 December 20X3：
Dr. General administrative expenses 272 127
Cr. Accrued wages----share-based payment 272 127
Dr. Accrued wages----share-based payment 225 000
Cr. Cash in bank 225 000
31 December 20X4：
Dr. losses from changes in fair value 61 360
Cr. Accrued wages----share-based payment 61 360
Dr. Accrued wages----share-based payment 280 000
Cr. Cash in bank 280 000
31 December 20X5：
Dr. losses from changes in fair value 40 680
Cr. Accrued wages----share-based payment 40 680
Dr. Accrued wages----share-based payment 282 500
Cr. Cash in bank 282 500
第二十章 所得税 Income taxes
Deferred tax liabilities（递延所得税负债） are the amounts of income taxes payable in future periods in respect of taxable temporary differences.
Deferred tax assets（递延所得税资产） are the amounts of income taxes recoverable in future periods in respect of： (1) deductible temporary differences; (2) the carryforward of unused tax losses; (3) the carryforward of unused tax credits
Temporary differences（暂时性差异） are differences between the carrying amount of an asset or liability in the balance sheet and its tax base. Temporary differences may be either：
(1) Taxable temporary differences（应纳税暂时性差异）; (2) Deductible temporary differences（可抵扣暂时性差异）.
The tax base（计税基础）of an asset or liability is the amount attributed to that asset or liability for tax purposes.
Question：
State the tax base of each of the following assets：
(a) A machine cost 10,000. For tax purposes, depreciation of 3,000 has already been deducted in the current and prior periods and the remaining cost will be deductible in future periods, either as depreciation or through a deduction on disposal. Revenue generated by using the machine is taxable, any gain on disposal of the machine will be taxable and any loss on disposal will be deductible for tax purposes. (7,000)
(b) Interest receivable has a carrying amount of 1,000. The related interest revenue will be taxed on a cash basis. (nil)
(c) Trade receivables have a carrying amount of 10,000. The related revenue has already been included in taxable profit. (10,000)
(d) A loan receivable has a carrying amount of 1m. The repayment of the loan will have no tax consequences. (1m)
(e) Dividends receivable from a subsidiary have a carrying amount of 5,000. The dividends are not taxable. (5,000)
State the tax base of each of the following liabilities：
(a) Current liabilities include accrued expenses with a carrying amount of 1,000. The related expense will be deducted for tax purposes on a cash basis. (nil)
(b) Current liabilities include interest revenue received in advance, with a carrying amount of 10,000. The related interest revenue was taxed on a cash basis. (nil)
(c) Current assets include prepaid expenses with a carrying amount of 2,000. The related expense has already been deducted for tax purposes. (2,000)
(d) Current liabilities included fines and penalties with a carrying amount of 100. Fines and penalties are not deductible for tax purposes. (100)
(e) A loan payable has a carrying amount of 1m. The repayment of the loan will have no tax consequences. (1m)
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