4122 | On Demand | Basic | Self-Study
IFRS: Share-based Payment (IFRS 2)
Friday, May 1, 2020 - Friday, April 30, 2021
This course addresses requirements of IFRS 2, Share-based Payment as well as the types.
Recognize whether an arrangement is a share-based payment according to IFRS 2. Identify whether a share-based payment should be classified as equity-settled or cash-settled. Recall how to recognize and measure a share-based payment.
Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Types of share-based payments Recognition and measurement, including equity-settled and cash-settled payments, share options, and vesting conditions