股份支付作为一种股权激励手段,日益被广泛运用于企业中。企业将股份支付作为激励手段的同时,通常还会附上一定的可行权条件,并且在授予日后还可能根据市场环境,公司运营情况等对可行权条件做出适当修改。当可行权条件发生有利修改时可以采用未来适用法和追溯调整法两种不同方法进行会计处理,本文就这两种方法所涉及的相关会计处理进行对比。 As an equity incentive method, share-based payment is increasingly used in enterprises. While the company uses share payment as an incentive, it will usually be accompanied by a certain amount of conditions for vesting, and after the grant date, it may also make appropriate modifications to the conditions for exercising the right based on the market environment and company operations. When the vesting right condition is favorably modified, the future application method and retrospective adjustment method can be adopted for accounting treatment. This paper compares the relevant accounting treatments involved in these two methods.