您的AI财务准则专家
企业会计准则下股份支付的披露要求及权益工具公允价值解析
股份支付 权益工具 公允价值 会计准则 股票期权 信息披露
单选题

根据企业会计准则，企业应当在附注中披露与股份支付有关的多种信息，包括权益工具的公允价值确定方法等。因此，在这些选项中，与股份支付相关的正确披露要求是：

  • 当期授予、行权和失效的各项权益工具总额
  • 期末发行在外的股份期权或其他权益工具的行权价格和合同剩余期限
  • 权益工具公允价值的确定方法

因此，对于这个问题，正确的答案是与股份支付相关的披露要求有关。

会计问题，免费提问
提问
相关问题
  1. Stock Appreciation Rights (SARs) Accounting: Understanding Cumulative Expense Calculation
  2. 会计准则与信用风险：理解金融工具的一般模型
  3. Understanding IFRS 9 Stage Classification: Loan Staging for Performing Loans
  4. Understanding IFRS 9: When Does Default Occur According to International Accounting Standards?
  5. Understanding the Three-Bucket Approach: IFRS 9's Three-Stage Model for Impairment
  6. Understanding the Three-Bucket Approach in Accounting: IFRS 9's Expected Credit Loss Model Explained
  7. Understanding Share-Based Payment Accounting: When and How to Recognize Compensation Costs in Journal Entries
  8. Understanding Share Option Expenses: Accounting for Unexercised Stock Options
  9. Understanding IFRS 9 Impairment Approaches: How to Estimate Expected Credit Losses Under IFRS 9
  10. IFRS Adoption Date: Effective Date for Entities Transitioning to International Accounting Standards
输入问题即刻解答，Shift+Enter换行