Purchase Course

IFRS - Share-based Payments -- IFRS 2   

2

Total CPE
Tuition
$195.00
Approximate Length
02:00:00
Course Number
18-WB-462
2

Total CPE
Tuition
$195.00
Approximate Length
02:00:00
Course Number
18-WB-462

Course Details

This course provides an overview of IFRS 2 Share-based Payment via interactive examples and comparisons to U.S. GAAP.

By the end of this course, participants should be able to:

  • identify the differences between equity-settled, cash-settled, and compound share-based payment transactions
  • identify the recognition, measurement, and attribution for share-based payment transactions
  • determine how to classify share-based payment awards
  • determine the impact of modifications to a share-based payment plan
  • determine the impact of share-based payment transactions on accounting for income taxes
  • identify the disclosure requirements for share-based payment transactions
  • identify vesting conditions and amounts to recognize in the financial statements.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: Employee Compensation Arrangements, Share-based Payments - IFRS 2, Accounting

Other Details

Special Notice/Instruction:
Level of Knowledge: Basic
Field of Study: Accounting - 2
Delivery Method: Web Based Self Study

This course provides an overview of IFRS 2 Share-based Payment via interactive examples and comparisons to U.S. GAAP.

By the end of this course, participants should be able to:

  • identify the differences between equity-settled, cash-settled, and compound share-based payment transactions
  • identify the recognition, measurement, and attribution for share-based payment transactions
  • determine how to classify share-based payment awards
  • determine the impact of modifications to a share-based payment plan
  • determine the impact of share-based payment transactions on accounting for income taxes
  • identify the disclosure requirements for share-based payment transactions
  • identify vesting conditions and amounts to recognize in the financial statements.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: Employee Compensation Arrangements, Share-based Payments - IFRS 2, Accounting

Special Notice/Instruction:
Level of Knowledge: Basic
Field of Study: Accounting - 2
Delivery Method: Web Based Self Study