Moving to IFRS has important implications for entities that make share-based payments, either as compensation to their employees or for other transactions in the regular course of business.
81. 有些实体以股份为基础付款，或向雇员付报酬，或在正常业务过程中支付其他交易，对这些实体来说，过渡到财务报告准则的影响极大。