企业并购过程中股权支付方案替代的会计处理及财务应用
于2008年修订的《国际财务报告准则第3号“企业合并”》(IFRS 3)及在国际财务报告准则第三号基础上修订的《国际财务报告准则第2号“股权支付”》于2009年7月1日后的年度期间开始生效，而各公司于2010年1月1日开始采用IFRS 3。但此前对于企业并购过程中股权支付方案替代的会计处理并没有具体的指导。因此，公司可能在实务中把在并购日以公允价值计量的重置奖励归为合并对价以及合并后成本。IFRS 3就公司合并中股权支付奖励的强制替代会计处理做出具体指导和要求。 2010年5月6日由国际会计准则理事会（IASB）发布的国际财务报告准则修订稿扩大了强制替代股权支付奖励的条件，将其归为自愿替代，并引入了非重置奖励支付的会计处理要求。
因而国际财务报告准则（IFRS）定义了在并购日并购方由于被并购方未偿付股权支付金额而可能面临的三种主要类型的情况：强制替代，自愿替代，不替代。会计处理的要求和每一种类型所带来的财务影响都有可能直接导致并购方对职工薪酬的确定；亦会左右目前和未来公司管理政策。
本文将在《国际财务报告准则第3号》的基础上分析研究企业并购过程中股权支付方案替代的会计处理。与此同时，中国在此方面几乎没有相应的会计处理要求及指导。本文指在推进中国会计制度发展，试以加快中国会计制度与国际财务报告准则趋同。
关键词：股权支付方案替代；会计处理；财务应用；国际财务报告准则第三号
Abstract
IFRS 3 Business Combinations as revised in 2008 and the amendments made to IFRS 2 Share-based Payment by IFRS 3 are effective for annual periods beginning on or after 1 July 2009, so entities with calendar year-ends began applying IFRS 3 from 1 January 2010. Previously there was no specific guidance about the accounting for replacements of share-based payment awards in a business combination. Therefore, there may have been diversity in practice in terms of attributing the acquisition-date market-based measure of replacement awards to consideration transferred and post-combination cost. IFRS 3 includes specific requirements and guidance in respect of the accounting for mandatory replacements of share-based payment awards in a business combination. The Improvements to IFRSs issued by the International Accounting Standards Board (IASB) on 6 May 2010 expanded the requirements for mandatorily replaced share-based payment awards to those that are replaced voluntarily and introduced accounting requirements for non-replaced awards.
Consequently, International Financial Reporting Standards (IFRSs) now address the three major types of situations (mandatory replacement, voluntary replacement and no replacement) that an acquirer could face when the target entity has share-based payments outstanding at the time of the acquisition. An understanding of the accounting requirements and awareness of the financial impact of each type could be key in an entity’s determination of the remuneration policy that it will apply to its employees. Current and forthcoming governance rules in its jurisdiction and best practice also may be part of that consideration.
This Thesis is based on IFRS 3 in order to analyze the accounting treatment of replacement of a share-based payment in a business combination. At the meanwhile, in China, there is no such requirement and instruction in this area. The purpose of this thesis is to promote the development of China accounting system, as a result, to accelerate the convergence of China accounting system and international financial reporting standards.
Key words: Replacement of a share-based payment; Accounting treatment; Financial application; IFRS 3
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