Research On Recognition And Measurement Of Nanwei Medical Stock Payment

At present,the market competition intensifies,talent has gradually become the core element of enterprise development,in order to better attract and retain talents,enterprises began to increase investment in this aspect.The implementation of the share-based payment incentive policy is conducive to enhancing the enthusiasm of corporate executives and core technical personnel,thereby ensuring the sustainable development of enterprises,so it is favored by the company’s shareholders and management.Different from the sound information disclosure system of listed enterprises,due to the non-public nature of the accounting information of non-listed enterprises,there may be irregular accounting treatment of share-based payments in the past accounting period,and share-based payment fees are usually higher,if the accounting standards of the enterprise are strictly observed,then the company’s business performance may not meet the listing standards,thereby increasing the risk of IPO of the enterprise and causing it to delay listing.Therefore,in practice,many enterprises planning to be listed have various ways of accounting for share-based payments,and even some enterprises do not conduct accounting according to the share-based payment standards,which affects the objectivity of financial statements.Focusing on the above problems,on the basis of reviewing relevant literature and theory,this paper adopts the case study method to deeply explore the recognition and measurement methods of share-based payment in the IPO process of Nanwei Medical,a listed company on the Science and Technology Innovation Board,and explores the problems existing in the accounting treatment of share-based payment by comparing the different accounting treatment methods before and after,and then seeks possible countermeasures and suggestions to solve the problem.The case analysis process is divided into the following parts:first,the actual situation of Nanwei Medical share payment,the inquiry situation of the filing period and the changes in accounting treatment are understood;Secondly,under the guidance of relevant theories,the recognition of share-based payments,the measurement of fair value of equity instruments,and the measurement methods of share-based payments are analyzed in detail.Thirdly,the impact of Nanwei Medical Shares’ payment on corporate profits under different accounting treatment methods is analyzed,and then its impact on the listing of enterprises is analyzed.Finally,on the basis of the above analysis,it is concluded that:(1)there are certain judgment conditions for the recognition of share-based payments,and unless there is sufficient evidence that the shares transferred to the actual controlling person are not related to the acquisition of its services,it is more prudent to recognize them as share-based payment expenses;(2)The measurement method of share payment should be selected scientifically and reasonably according to the actual situation of the enterprise,otherwise it is difficult to accurately reflect the share-based payment fee of the enterprise and the impact on the current profit;(3)Under different amortization methods,the profit of the reporting period has changed greatly.The research results of this paper are conducive to the enrichment and improvement of China’s accounting standards,better standardize the accounting treatment of share-based payments of unlisted enterprises,enhance the comparability of financial statement information,and improve the quality of accounting information.