2008年注册会计师全国统一考试会计英语辅导8

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　　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.