股份支付

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。

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

是。

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？

是。