IFRS: Share-Based Payment (IFRS 2)

Overview

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This course addresses requirements of IFRS 2, Share-based Payment, including the following:

• Types of share-based payments
• Recognition and measurement, including equity-settled and cash-settled payments, share options, and vesting conditions

This course includes interactive learning elements and illustrative exercises with solutions.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Objectives

Learning Outcomes

• 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.