備考ACCA 考試學(xué)員需要學(xué)習(xí)課程的重難點(diǎn)，通過理解與運(yùn)用真正的掌握其內(nèi)容。ACCA考試包含理論與計算，只要做好備考就不難。學(xué)員掌握基礎(chǔ)的概念與知識點(diǎn)還是很關(guān)鍵的。ACCA考試Share-based payment好學(xué)嗎？
Share-based payment需要ACCA學(xué)員掌握的內(nèi)容并不算是很多，掌握考試的主要內(nèi)容能夠讓學(xué)員更好的去通過考試并運(yùn)用在工作中。Share-based payment的內(nèi)容學(xué)員可以從下面三點(diǎn)去學(xué)習(xí)：
非立即支付，而是期滿支付，但每年 recognize 一部分，且享有該福利的員工數(shù)變化屬會計估計 change in accounting estimate.
1) Equity-settled share-based payment
The entity receives goods or services as consideration for equity instruments of the entity (including shares or share options). 入賬：Dr Expense, Cr Equity
計量方式：→ use FV at grant date and do not update for subsequent changes
(用zui開始的股價，而不要更新成每年的股價)。
注意：從第 一年底的估計開始算 (第 0 年的揣測是無效信息)
2) Cash-settled share-based payment
The entity acquires goods or services by incurring liabilities to the supplier of those goods or services for amounts that are based on the price (or value) of the entity's shares or other equity instruments.入賬：Dr Expense, Cr Liability
計量方式：→update the fair value at each year end (changes recognised in P&L)
(更新成zui新的/每年的公允股價)。
3) Transactions with a choice of settlement
The entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier with a choice of whether the entity settles the transaction in cash or by issuing equity instruments.
如果你在ACCA課程學(xué)習(xí)方面遇見不同的困難，不妨與融躍老師在線聯(lián)系或者添加老師微信（rongyuejiaoyu），讓老師為你進(jìn)行課程的解答。同時還可以試學(xué)融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關(guān)考試。
