数据来源:会计视野论坛
作者:chenyiwei
提问人:dumingrain
陈版主,您好!咨询一个问题,一家拟上市公司A,A公司的股东B公司持有A公司45%,现在B公司的股东C公司将其持有B公司股权低价转让给A公司的其他个人股东或是员工,这对A公司来说,是否是属于股份支付?谢谢
回答人:chenyiwei
根据IFRS 2.3A:
A share-based payment transaction may be settled by another group entity (or a shareholder of any group entity) on behalf of the entity receiving or acquiring the goods or services. Paragraph 2 also applies to an entity that
(a) receives goods or services when another entity in the same group (or a shareholder of any group entity) has the obligation to settle the share-based payment transaction, or
(b) has an obligation to settle a share-based payment transaction when another entity in the same group receives the goods or services
unless the transaction is clearly for a purpose other than payment for goods or services supplied to the entity receiving them.
因此,虽然B不控制A,但B的股东将B的股份低价转让给A的员工,对A而言应作为股份支付处理。
提问人:dumingrain
那这种情况下,拟上市公司的账务如何处理,也是计入资本公积和管理费用吗
回答人:chenyiwei
是。
提问人:dumingrain
陈版您好,该账务处理方式是否有准则或者监管机构出具的相关规定?
回答人:chenyiwei
是。