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[多选题]

关于以权益结算的股份支付,下列说法中错误的有()。

A.以权益结算的股份支付换取职工提供服务的,应当以授予日职工权益工具的账面价值计量

B.以权益结算的股份支付换取职工提供服务的,应当以授予职工权益工具的公允价值计量

C.授予后立即可行权的换取职工服务的以权益结算的股份支付,应当在授予日按照权益工具的公允价值计入相关成本或费用

D.在资产负债表日,后续信息表明可行权权益工具的数量与以前估计不同的,应当进行调整,并在可行权日调整至实际可行权的权益工具数量上

E.授予后立即可行权的换取职工服务的以权益结算的股份支付,应当在授予日按照权益工具的账面价值计入相关成本或费用

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