#2320496
Speansas ó idirbheart íocaíochta scairbhunaithe, malartach [abstract]
Expense from share-based payment transactions, alternative [abstract]
Scag na torthaí
Bailiúcháin
46 toradh in 3 dhoiciméad
#2596279
Speansas ó idirbheart íocaíochta scairbhunaithe, malartach [abstract]
Expense from share-based payment transactions, alternative [abstract]
#2981059
níl aon oibleagáid ar an eintiteas an t-idirbheart íocaíochta scairbhunaithe a shocrú.
the entity has no obligation to settle the share-based payment transaction.
#2981134
idirbheart íocaíochta scairbhunaithe cothromas-socraithe,
equity-settled share-based payment transaction,
#2981136
idirbheart íocaíochta scairbhunaithe.
share-based payment transaction.
#2981161
Idirbheart íocaíochta scairbhunaithe cothromas-socraithe
Equity-settled share-based payment transaction
#2981162
Idirbheart íocaíochta scairbhunaithe inarb amhlaidh an méid seo a leanas maidir leis an eintiteas
A share-based payment transaction in which the entity
#2981206
Idirbheart íocaíochta scairbhunaithe
Share-based payment transaction
#2981053
I gcás idirbheart íocaíochta scairbhunaithe i measc eintiteas, déanfaidh an t-eintiteas a fhaigheann na hearraí nó na seirbhísí, ina ráitis airgeadais aonair nó ina ráitis airgeadais ar leithligh, tomhas ar na hearraí nó na seirbhísí a fhaightear mar idirbheart íocaíochta scairbhunaithe cothromas-socraithe nó airgeadsocraithe trí mheasúnú a dhéanamh ar na nithe seo a leanas:
For share-based payment transactions among group entities, in its separate or individual financial statements, the entity receiving the goods or services shall measure the goods or services received as either an equity-settled or a cash-settled share-based payment transaction by assessing:
#2981062
An t-eintiteas a shocraíonn idirbheart íocaíochta scairbhunaithe nuair a fhaigheann eintiteas eile sa ghrúpa na hearraí nó na seirbhísí, aithneoidh sé an t-idirbheart mar idirbheart íocaíochta scairbhunaithe cothromas-socraithe má shocraítear in ionstraimí cothromais dílse an eintitis é agus sa chás sin amháin.
The entity settling a share-based payment transaction when another entity in the group receives the goods or services shall recognise the transaction as an equity-settled share-based payment transaction only if it is settled in the entity’s own equity instruments.
#2320647
An míniú lena gcuirtear ar chumas úsáideoirí na ráiteas airgeadais tuiscint a fháil ar éifeacht na n-idirbheart íocaíochta scairbhunaithe ar sheasamh airgeadais an eintitis.
The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's financial position.
#2320649
An míniú lena gcuirtear ar chumas úsáideoirí na ráiteas airgeadais tuiscint a fháil ar éifeacht na n-idirbheart íocaíochta scairbhunaithe ar bhrabús (chaillteanas) an eintitis.
The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's profit (loss).
#2596427
An míniú lena gcuirtear ar chumas úsáideoirí na ráiteas airgeadais tuiscint a fháil ar éifeacht na n-idirbheart íocaíochta scairbhunaithe ar sheasamh airgeadais an eintitis.
The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s financial position.
#2596429
An míniú lena gcuirtear ar chumas úsáideoirí na ráiteas airgeadais tuiscint a fháil ar éifeacht na n-idirbheart íocaíochta scairbhunaithe ar bhrabús (chaillteanas) an eintitis.
The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s profit (loss).
#2980862
1 Is é is cuspóir don IFRS seo tuairisciú airgeadais arna dhéanamh ag eintiteas a shonrú nuair a dhéanann an t-eintiteas idirbheart íocaíochta scairbhunaithe.
1 The objective of this IFRS is to specify the financial reporting by an entity when it undertakes a share-based payment transaction.
#2980870
D’fhéadfadh grúpeintiteas eile (nó scairshealbhóir aon ghrúpeintitis) idirbheart íocaíochta scairbhunaithe a shocrú thar ceann an eintitis a ghlacann nó a fhaigheann na hearraí nó na seirbhísí.
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.
#2980872
nuair a ghlacann an t-eintiteas earraí nó seirbhísí nuair a cheanglaítear ar eintiteas eile sa ghrúpa céanna (nó scairshealbhóir aon ghrúpeintitis) an t-idirbheart íocaíochta scairbhunaithe a shocrú, nó
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
#2980873
nuair a éilítear ar eintiteas idirbheart íocaíochta scairbhunaithe a shocrú nuair a ghlacann nó a fhaigheann eintiteas eile sa ghrúpa céanna na hearraí nó na seirbhísí
has an obligation to settle a share-based payment transaction when another entity in the same group receives the goods or services
#2980875
4 Chun críocha an IFRS seo, ní idirbheart íocaíochta scairbhunaithe é idirbheart le fostaí (nó páirtí eile) agus é/í ina s(h)ealbhóir ionstraimí cothromais an eintitis.
4 For the purposes of this IFRS, a transaction with an employee (or other party) in his/her capacity as a holder of equity instruments of the entity is not a share-based payment transaction.
#2980887
Aithneoidh eintiteas na hearraí nó na seirbhísí a ghlactar nó a fhaightear in idirbheart íocaíochta scairbhunaithe nuair a fhaigheann sé na hearraí nó de réir mar a fhaightear na seirbhísí.
An entity shall recognise the goods or services received or acquired in a share-based payment transaction when it obtains the goods or as the services are received.
#2980889
Nuair nach mbíonn na hearraí nó na seirbhísí a ghlactar nó a fhaightear in idirbheart íocaíochta scairbhunaithe i dteideal aitheantais mar shócmhainní, aithneofar iad mar chaiteachas.
When the goods or services received or acquired in a share-based payment transaction do not qualify for recognition as assets, they shall be recognised as expenses.
#2981122
Má roghnaíonn eintiteas cur i bhfeidhm cúlghabhálach, ní mór dó sin a dhéanamh le haghaidh na leasuithe uile arna ndéanamh ag Aicmiú agus Tomhas Idirbheart Íocaíochta Scairbhunaithe (Leasuithe ar IFRS 2).
If an entity elects retrospective application, it must do so for all of the amendments made by Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2).
#2981384
Déantar an t-idirbheart íocaíochta scairbhunaithe cothromas-socraithe a thomhas faoi threoir luach cóir na n-ionstraimí cothromais arna ndeonú ar dháta an mhodhnaithe.
The equity-settled share-based payment transaction is measured by reference to the fair value of the equity instruments granted at the modification date.
#2981385
Déantar an t-idirbheart íocaíochta scairbhunaithe cothromas-socraithe a aithint i gcothromas ar dháta an mhodhnaithe a mhéid a fuarthas earraí nó seirbhísí.
The equity-settled share-based payment transaction is recognised in equity on the modification date to the extent to which goods or services have been received.
#2981441
Mura bhfuil aon oibleagáid ar na fochuideachtaí an t-idirbheart íocaíochta scairbhunaithe a shocrú lena gcuid fostaithe, coinníonn siad cuntas air mar idirbheart cothromas-socraithe.
If the subsidiaries have no obligation to settle the share-based payment transaction with their employees, they account for it as an equity-settled transaction.
#2981567
(Tagraíonn an IFRS seo do thoradh an mhodha sin mar an ‘tomhas margadhbhunaithe’ ar an idirbheart íocaíochta scairbhunaithe.)
(This IFRS refers to the result of that method as the ‘market-based measure’ of the share-based payment transaction.)
#2980863
Go háirithe, leis an IFRS seo, éilítear ar eintiteas éifeachtaí a idirbheart íocaíochta scairbhunaithe a léiriú ina bhrabús nó caillteanas agus ina staid airgeadais, lena n-áirítear caiteachas atá bainteach le hidirbhearta ina ndeonaítear scair-roghanna d’fhostaithe.
In particular, it requires an entity to reflect in its profit or loss and financial position the effects of share-based payment transactions, including expenses associated with transactions in which share options are granted to employees.
#2980864
2 Cuirfidh eintiteas an IFRS seo i bhfeidhm ar chuntasaíocht le haghaidh na n-idirbheart íocaíochta scairbhunaithe uile, cé acu is féidir leis an eintiteas roinnt de na hearraí nó seirbhísí, nó cuid acu, a glacadh a shainaithint go sonrach, nó nach féidir, lena n-áirítear:
2 An entity shall apply this IFRS in accounting for all share-based payment transactions, whether or not the entity can identify specifically some or all of the goods or services received, including:
#2980888
Aithneoidh an t-eintiteas méadú comhfhreagrach ar chothromas má glacadh na hearraí nó na seirbhísí in idirbheart íocaíochta scairbhunaithe cothromas-socraithe, nó aithneoidh sé dliteanas má fuarthas na hearraí nó na seirbhísí in idirbheart íocaíochta airgeadsocraithe scairbhunaithe.
The entity shall recognise a corresponding increase in equity if the goods or services were received in an equity-settled share-based payment transaction, or a liability if the goods or services were acquired in a cash-settled share-based payment transaction.
#2980898
10 I gcás idirbheart íocaíochta scairbhunaithe cothromas-socraithe, déanfaidh an t-eintiteas na hearraí nó na seirbhísí a ghlactar a thomhas, agus an méadú comhfhreagrach ar chothromas, go díreach, ar chóirluach na n-earraí nó na seirbhísí a ghlactar, ach amháin mura féidir an cóirluach a mheas go hiontaofa.
10 For equity-settled share-based payment transactions, the entity shall measure the goods or services received, and the corresponding increase in equity, directly, at the fair value of the goods or services received, unless that fair value cannot be estimated reliably.
#2980956
24 Tá feidhm ag na ceanglais i míreanna 16-23 i gcás ina n-éilítear ar an eintiteas idirbheart íocaíochta scairbhunaithe a thomhas faoi threoir luach cóir na n-ionstraimí cothromais arna ndeonú.
24 The requirements in paragraphs 16-23 apply when the entity is required to measure a share-based payment transaction by reference to the fair value of the equity instruments granted.
#2981016
Mar eisceacht ar na ceanglais i mír 34, déanfar an t-idirbheart ar a dtugtar tuairisc i mír 33E a aicmiú ina hiomláine mar idirbheart íocaíochta scairbhunaithe cothromas-socraithe dá ndéanfaí é a aicmiú mar sin in éagmais na gné glansocraíochta.
As an exception to the requirements in paragraph 34, the transaction described in paragraph 33E shall be classified in its entirety as an equity-settled share-based payment transaction if it would have been so classified in the absence of the net settlement feature.
#2981024
Maidir le hidirbhearta íocaíochta scairbhunaithe a bhforáiltear i dtéarmaí na socraíochta rogha don eintiteas nó don chontrapháirtí cibé acu a shocraíonn an t-eintiteas an t-idirbheart in airgead tirim (nó i sócmhainní eile) nó trí ionstraimí cothromais a eisiúint, coinneoidh an t-eintiteas cuntas ar an idirbheart sin, nó ar chomhchodanna an idirbhirt sin, mar idirbheart íocaíochta airgeadsocraithe scairbhunaithe sa chás, agus a mhéid ar thabhaigh an t-eintiteas dliteanas chun socrú in airgead tirim nó i sócmhainní eile, nó mar idirbheart íocaíochta scairbhunaithe cothromas-socraithe sa chás, agus a mhéid nár taibhíodh aon dliteanas den sórt sin.
For share-based payment transactions in which the terms of the arrangement provide either the entity or the counterparty with the choice of whether the entity settles the transaction in cash (or other assets) or by issuing equity instruments, the entity shall account for that transaction, or the components of that transaction, as a cash-settled share-based payment transaction if, and to the extent that, the entity has incurred a liability to settle in cash or other assets, or as an equity-settled share-based payment transaction if, and to the extent that, no such liability has been incurred.
#2981044
41 I gcás idirbhirt íocaíochta scairbhunaithe ina soláthraítear, le téarmaí an chomhshocraithe, an rogha don eintiteas socrú in airgead tirim nó trí ionstraimí cothromais a eisiúint, cinnfidh an t-eintiteas an bhfuil oibleagáid láithreach air socrú in airgead tirim agus cuntas a choinneáil ar an idirbheart íocaíochta scairbhunaithe dá réir sin.
41 For a share-based payment transaction in which the terms of the arrangement provide an entity with the choice of whether to settle in cash or by issuing equity instruments, the entity shall determine whether it has a present obligation to settle in cash and account for the share-based payment transaction accordingly.
#2981056
An méid arna aithint ag an eintiteas a fhaigheann na hearraí nó na seirbhísí, féadfaidh sé a bheith éagsúil leis an méid arna aithint ag an ngrúpa comhdhlúite nó grúpeintiteas eile a shocraíonn an t-idirbheart íocaíochta scairbhunaithe.
The amount recognised by the entity receiving the goods or services may differ from the amount recognised by the consolidated group or by another group entity settling the share-based payment transaction.
#2981057
Is mar idirbheart íocaíochta scairbhunaithe cothromas-socraithe a dhéanfaidh an t-eintiteas a fhaigheann na hearraí nó na seirbhísí tomhas ar na hearraí nó na seirbhísí a fhaightear sna cásanna seo a leanas:
The entity receiving the goods or services shall measure the goods or services received as an equity-settled share-based payment transaction when:
#2981060
Déanfaidh an t-eintiteas atomhas dá éis sin ar idirbheart íocaíochta scairbhunaithe cothromas-socraithe den sórt sin le haghaidh athruithe ar choinníollacha dílsithe neamh-mhargaidh i gcomhréir le míreanna 19–21 agus lena n-aghaidh sin amháin.
The entity shall subsequently remeasure such an equity-settled share-based payment transaction only for changes in non-market vesting conditions in accordance with paragraphs 19–21.
#2981065
I gcásanna den sórt sin, coinneoidh an t-eintiteas a fhaigheann na hearraí nó na seirbhísí cuntas ar an idirbheart íocaíochta scairbhunaithe i gcomhréir le mír 43B gan beann ar shocruithe aisíocaíochta inghrúpa.
In such cases, the entity that receives the goods or services shall account for the share-based payment transaction in accordance with paragraph 43B regardless of intragroup repayment arrangements.
#2981105
Má rinne eintiteas aon idirbheart íocaíochta scairbhunaithe a aicmiú mar idirbhearta cothromas-socraithe i gcomhréir le mír 33F, mar shampla, nochtfaidh an t-eintiteas meastachán ar an méid a bhfuil coinne lena aistriú chuig an údarás cánach chun oibleagáid cánach an fhostaí a shocrú nuair is gá úsáideoirí a chur ar an eolas faoi na hiarmhairtí ar shreabhadh airgid todhchaí atá bainteach leis an socrú íocaíochta scairbhunaithe.
For example, if an entity has classified any share-based payment transactions as equity-settled in accordance with paragraph 33F, the entity shall disclose an estimate of the amount that it expects to transfer to the tax authority to settle the employee's tax obligation when it is necessary to inform users about the future cash flow effects associated with the share-based payment arrangement.
#2981106
53 I gcás idirbheart íocaíochta scairbhunaithe cothromas-socraithe, cuirfidh an t-eintiteas an IFRS seo i bhfeidhm maidir le deontais scaireanna, scair-roghanna nó ionstraimí cothromais eile arna ndeonú tar éis an 7 Samhain 2002 ach nár dílsíodh go fóill faoi dháta éifeachtach an IFRS seo.
53 For equity-settled share-based payment transactions, the entity shall apply this IFRS to grants of shares, share options or other equity instruments that were granted after 7 November 2002 and had not yet vested at the effective date of this IFRS.
#2981118
I gcás idirbheart íocaíochta scairbhunaithe neamhdhílsithe arna dheonú roimh an dáta a chuireann eintiteas na leasuithe i bhfeidhm den chéad uair, déanfaidh eintiteas an dliteanas a atomhas ar an dáta sin agus iarmhairt an atomhais a aithint i dtuilleamh coimeádta tosaigh (nó, mar is iomchuí, i ngné de chaipiteal gnáthscaireanna) na tréimhse tuairiscithe ina gcuirtear na leasuithe i bhfeidhm den chéad uair.
For unvested share-based payment transactions granted prior to the date that an entity first applies the amendments, an entity shall remeasure the liability at that date and recognise the effect of the remeasurement in opening retained earnings (or other component of equity, as appropriate) of the reporting period in which the amendments are first applied.
#2981120
I gcás idirbheart íocaíochta scairbhunaithe (nó comhpháirteanna díobh) atá neamhdhílsithe (nó dílsithe ach gan bheith feidhmithe) a aicmíodh roimhe sin mar íocaíochtaí scairbhunaithe airgeadsocraithe ach a aicmítear anois mar íocaíochtaí scairbhunaithe cothromas-socraithe i gcomhréir leis na leasuithe, déanfaidh eintiteas suim ghlanluacha an dliteanais íocaíochta scairbhunaithe a athaicmiú mar chothromas ar an dáta a chuireann sé na leasuithe i bhfeidhm den chéad uair.
For unvested (or vested but unexercised) share-based payment transactions (or components thereof) that were previously classified as cash-settled share-based payments but now are classified as equity-settled in accordance with the amendments, an entity shall reclassify the carrying value of the share-based payment liability to equity at the date that it first applies the amendments.
#2981143
Le Aicmiú agus Tomhas Idirbheart Íocaíochta Scairbhunaithe (Leasuithe ar IFRS 2), arna n-eisiúint i mí an Mheithimh 2016, leasaíodh míreanna 19, 30-31, 33, 52 agus 63 agus cuireadh míreanna 33A-33H, 59A-59B, 63D agus B44A-B44C agus a gceannteidil ghaolmhara leis.
Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2), issued in June 2016, amended paragraphs 19, 30-31, 33, 52 and 63 and added paragraphs 33A-33H, 59A-59B, 63D and B44A-B44C and their related headings.
#2981156
Is éard is idirbheart íocaíochta scairbhunaithe ann idirbheart ina bhfaigheann an t-eintiteas earraí nó seirbhísí trí dhliteanas a thabhú chun airgead tirim nó sócmhainní eile a aistriú chuig soláthraí na n-earraí nó na seirbhísí sin ar mhéideanna atá bunaithe ar phraghas (nó luach) ionstraimí cothromais (lena n-áirítear scaireanna nó scair-roghanna) an eintitis nó grúpeintitis eile.
A share-based payment transaction in which the entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity.
#2981382
B44A Má mhodhnaítear téarmaí agus coinníollacha idirbhirt íocaíochta airgeadsocraithe scairbhunaithe ar bhealach ina bhfuil mar thoradh air go dtagann sé chun bheith ina idirbheart íocaíochta scairbhunaithe cothromas-socraithe, is amhlaidh a choinnítear cuntas ar an idirbheart ó dháta an mhodhnaithe.
B44A If the terms and conditions of a cash-settled share-based payment transaction are modified with the result that it becomes an equity-settled share-based payment transaction, the transaction is accounted for as such from the date of the modification.
#2981566
30 Tomhaisfidh an faighteoir dliteanas nó ionstraim chothromais a bhaineann le hidirbhearta íocaíochta scairbhunaithe an fhaighteáin nó le hathsholáthar idirbheart íocaíochta scairbhunaithe faighteáin le hidirbhearta íocaíochta scairbhunaithe an fhaighteora i gcomhréir leis an modh in IFRS 2 Íocaíocht Scairbhunaithe ar an dáta éadála.
30 The acquirer shall measure a liability or an equity instrument related to share-based payment transactions of the acquiree or the replacement of an acquiree’s share-based payment transactions with share-based payment transactions of the acquirer in accordance with the method in IFRS 2 Share-based Payment at the acquisition date.