myCPE
myCPE

IFRS 2 Share Based Payments 2 Credits

Feb 10, 2022, 09:30 AM ET

IFRS 2 Share Based Payments 2 Credits

  • Rating

    4.3
  • Reviewed on

    February, 2024
  • Subject Area

    Accounting

Select your learning mode

  • Access the course at your convenience
  • Take the assessment test
  • Get your certificate
  • Attend the live interactive session
  • Answer the polling questions
  • Get your certificate
Feb 10, 2022, 09:30 AM ET

Learning Objective

  • To underline the recognition and fair value measurement rules for share based payments
  • To identify the effect of vesting on accounting, classifying and reporting
  • To discuss the disclosure requirements related to share based payments
  • To identify the impact on Financial statement reporting and presentation

Course Overview

Companies often grant shares or share options to employees, directors, senior executives, or other parties such as suppliers and providers of professional services. The popularity of share plans and share option plans has made it imperative that accounting professionals understand how to account for share-based payment transactions.

IFRS 2 Share-based Payment specifies the financial reporting required by an entity to recognize share-based payment transactions (such as granted shares, share options, or share appreciation rights) in its financial statements, including transactions with employees or other parties to be settled in cash, other assets, or equity instruments of the entity. In particular, it requires an entity to reflect in its profit or loss and financial position the effects of share-based payment transactions.

IFRS 2 prescribes various disclosure requirements to enable users of financial statements to understand:

(a) The nature and extent of share-based payment arrangements that existed during the period

(b) How the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period was determined

(c) The effect of share-based payment transactions on the entity’s profit or loss for the period and on its financial position.

This online Accounting CPE webinar covers the following key topics:

  • Accounting for group cash-settled share-based payments in the corporate financial statements
  • Equity-settled share-based payment transactions
  • Cash-settled share-based payment transactions
  • Transactions in which the entity receives or acquires goods or services
  • Receiving the goods or services when that entity has no obligation to settle


Click to access more CPE webinars on Accounting & Auditing | Full-day CPE Webinars | SHRM-HRCI Courses

Podcast Credits

Short Video Credits

On Demand Credits

Live Credits

Enter your qualification details to ensure this course is counted toward your compliance.

Add your qualification details to easily track your compliance. You can also add multiple qualifications for comprehensive coverage.

Additional Information

Credits

2

Course Level

Basic

Instructional Method

QAS Self Study
Group Internet Based

Pre-requisites

None

Advance Preparation

None

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors.

About Instructor

Elevate Your Career with Michel Morley's CPE Courses at myCPE
Michel Morley

Founder, Mike Morley

  • 4.3
  • rating
  • rating
  • rating
  • rating
  • rating

Mike Morley is a Certified Public Accountant and a recognized authority in the field of finance with more than 25 years experience in finance, including SOX and IFRS implementation.

An entertaining and informative speaker and trainer, Mike is the author of:

“IFRS Simplified” which provides a jump start for accountants and finance executives who want to quickly and easily get up to date on IFRS.

“Sarbanes-Oxley Simplified” which is an easy-to-read explanation of the requirements of the U.S. legislation that makes CEO's & CFO's personally responsible for the accuracy of their company's financial statements.

“Financial Statement Analysis Simplified” which translates the accounting language of financial statements into clear, easy-to-understand terms that anyone who needs to make well-informed financial decisions quickly will appreciate.

On Demand FAQs

What is Self Study (QAS)?

Self Study QAS (Quality Assurance Service) is a NASBA and other regulatory bodies approved program designed for Professionals to complete their Continuing Professional Education credits through self-paced, interactive courses that meet the highest standards of quality and compliance. We are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

How do I earn CPE credits through self-study?

To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

Are the self-study courses approved by NASBA and other regulatory bodies?

Yes, all our self-study courses are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the rigorous standards for quality and educational content set by these organizations.

What are the requirements to maintain compliance with self-study courses?

To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

How can I access my course completion certificates?

After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

Live Webinar FAQs

What is a Live Webinar Group Internet-Based Credit?

A Live Webinar Group Internet-Based Credit is an interactive, real-time online seminar where professionals can earn Continuing Education credits by participating in live sessions led by experts in various fields. These sessions meet the standards set by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

How do I earn credits through live webinars?

To earn credits, you must attend the entire live webinar, actively participate in any polls or questions, and complete any required evaluations or assessments. Credits are awarded based on your attendance and participation in the live session.

Are the live webinars approved by NASBA and other regulatory bodies?

Yes, all our live webinars are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the high standards for quality, interactivity, and educational content set by these organizations.

What are the requirements to maintain compliance with live webinar courses?

To maintain compliance, you must adhere to the guidelines set by NASBA and other regulatory bodies, which include attending the full duration of the webinar, participating in interactive elements, and completing any post-webinar evaluations or assessments.

How can I access my webinar completion certificates?

After successfully attending a live webinar and fulfilling all participation requirements, you can access and download your completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

Reviews and Ratings

out of 5

rating rating rating rating rating
1,824 ratings

Excellent

Very Good

Average

Poor

Terrible

KS

Kensuke Shoei, CPA (US)

very informative

JP

Joseph Pottackal, CPA (US)

Great experience

Recommended Courses

Fundamentals of Hedge Fund: NAV Accounting

Dec 13, 09:30 AM ET

  • CPA/CFF
  • CFE
  • CGFM
  • CIA
  • CMA
  • CPA (US)
  • CVA
  • CFA
  • CGMA
  • IAP
  • QIAL
  • CIPM
  • CBA/MCBA
  • FPAC
  • IA LPA
  • ME LPA
  • DE LPA
Proper Documentation of Internal Controls

Dec 13, 11:00 AM ET

  • CRMA
  • CPA/CFF
  • CFE
  • CGAP
  • CGFM
  • CIA
  • CMA
  • CPA (US)
  • IAP
  • QIAL
  • IA LPA
  • ME LPA
  • DE LPA
  • CICA
  • CCS
Current Fraud Trends - Shifting Risks and Changing Fraud Schemes

Dec 13, 12:00 PM ET

  • CRMA
  • CPA/CFF
  • CFE
  • CGFM
  • CIA
  • CMA
  • CPA (US)
  • CGMA
  • IAP
  • QIAL
  • MAFF
  • IA LPA
  • ME LPA
  • DE LPA
  • CICA
  • CCS
Auditing Safety and Incidence Response in Oil and Gas Industry

Dec 13, 12:30 PM ET

  • CRMA
  • CPA/CFF
  • CFE
  • CGAP
  • CGFM
  • CIA
  • CMA
  • CPA (US)
  • IAP
  • QIAL
  • IA LPA
  • ME LPA
  • DE LPA
  • CICA
  • CCS
Integrated Reporting and Non-Financial Metrics in Financial Analysis

Dec 13, 01:00 PM ET

  • CPA/CFF
  • CFE
  • CGFM
  • CIA
  • CMA
  • CPA (US)
  • CVA
  • CFA
  • CGMA
  • IAP
  • QIAL
  • CIPM
  • CBA/MCBA
  • FPAC
  • IA LPA
  • ME LPA
  • DE LPA
Risk Assessment Redefined: CAS 315 (Revised) Essentials

Dec 13, 02:30 PM ET

  • CRMA
  • CFE
  • CGAP
  • CIA
  • CMA
  • IAP
  • QIAL
Inclusions
  • Multiple Credits
    Multiple Credits

    Earn continuing education credits with flexibility. Choose from live webinars, on-demand courses, e-books, or podcasts to fit your learning style and schedule.

  • Certifications & Reporting
    Certifications & Reporting

    We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days - fastest in the industry.

  • Credit Tracker
    Credit Tracker

    Track and manage your compliance across all 50 states and over 100 designations. Our Credit Tracker keeps your CPE credits and compliance requirements always up-to-date.

  • Certificate Vault
    Certificate Vault

    Certificate Vault to upload, manage, and access certificates earned from various sources and an integrated credit tracker, allowing users to monitor and manage their credits conveniently for compliance.

  • Compliance Reminders
    Compliance Reminders

    Stay current with our automated reminder system. Receive timely alerts for your CPE requirements, ensuring you never miss a deadline.

  • Mobile App Access
    Mobile App Access

    The myCPE Mobile App allows you to learn on the go, providing access to educational content on Android and Apple iOS devices. You can learn anytime and anywhere, making it convenient for busy schedules.

  • Live Support
    Live Support

    Our support team is available via live chat, email, and phone from 9 AM to 5 PM ET. We're here to help with any questions or issues, ensuring you have a seamless experience.

Exclusive mobile
app for our unlimited
access subscribers

Add qualification to
view credit details

This course is included with,

Individual Subscription

Gain access to everything required for compliance, skill enhancement, and staying ahead of industry trends—all included in the Individual subscription. Here’s what you get:

  • 13,000+ Hours of NASBA-Approved Content
  • 500+ Emerging Subject Areas
  • 50+ State- Specific Ethics Courses
  • 100+ Conferences with Access to Industry Events
  • 250+ FastTrack Compliance Packages

    Pre-selected courses for quick compliance

  • Exclusive Mobile App Access
  • Access to Professional Communities

    Connect with like-minded professionals on Teams.

Trusted by 250,000+ Professionals

trust pilot review google review
Unlimited Access

Ready to Get Started?

Sign up today and begin your learning journey immediately!

card
stripe
$299$199 For 12 Months
Subscribed
Corey purchased a subscription.
Subscribed
AnnMarie purchased a subscription.
Subscribed
Melanie purchased a subscription.
Subscribed
Troy purchased a subscription.
Subscribed
Melissa purchased a subscription.
Subscribed
Natasha purchased a subscription.
Subscribed
Angel purchased a subscription.
Subscribed
Jennifer purchased a subscription.
Subscribed
Stephen purchased a subscription.
Subscribed
Richard purchased a subscription.
Subscribed
Brenda purchased a subscription.
Subscribed
Elizabeth purchased a subscription.
Subscribed
Madhur purchased a subscription.
Subscribed
Albert purchased a subscription.
Subscribed
Thomas purchased a subscription.
Subscribed
Clayton purchased a subscription.
Subscribed
Rohit purchased a subscription.
Subscribed
Diego purchased a subscription.
Subscribed
Jihyun purchased a subscription.
Subscribed
Shiyori purchased a subscription.
Subscribed
Jason purchased a subscription.
Subscribed
Xinyi purchased a subscription.
Subscribed
Andrew purchased a subscription.
Subscribed
Isis purchased a subscription.
Subscribed
sherifat purchased a subscription.
Subscribed
Leslie purchased a subscription.
Subscribed
Juliana purchased a subscription.
Subscribed
Lisa purchased a subscription.
Subscribed
Robin purchased a subscription.
Subscribed
Siu Yin purchased a subscription.
Subscribed
Sarah Lynn purchased a subscription.
Subscribed
Alyssa purchased a subscription.
Subscribed
Beth purchased a subscription.
Subscribed
Marc purchased a subscription.
Subscribed
Laura purchased a subscription.
Subscribed
Candice purchased a subscription.
Subscribed
Laura purchased a subscription.
Subscribed
JODIE purchased a subscription.
Subscribed
Cynthia purchased a subscription.
Subscribed
JASON purchased a subscription.
Subscribed
Anne purchased a subscription.
Subscribed
Ali purchased a subscription.
Subscribed
Viktoriia purchased a subscription.
Subscribed
Denise purchased a subscription.
Subscribed
Marie purchased a subscription.
Subscribed
Vicki purchased a subscription.
Subscribed
Michael purchased a subscription.
Subscribed
Jennifer purchased a subscription.
Subscribed
Joshua purchased a subscription.
Subscribed
Mosunmola purchased a subscription.
Subscribed
Stephanie purchased a subscription.
Subscribed
Kristi purchased a subscription.
Subscribed
Seth purchased a subscription.
Subscribed
Jamal purchased a subscription.
Subscribed
Satish purchased a subscription.
Subscribed
Angelita purchased a subscription.
Subscribed
Elena purchased a subscription.
Subscribed
Sheila Nu Nu purchased a subscription.
Subscribed
John purchased a subscription.
Subscribed
william purchased a subscription.
Subscribed
Suzanne purchased a subscription.
Subscribed
Michael Hee Jung purchased a subscription.
Subscribed
Ashish purchased a subscription.
Subscribed
Brandon purchased a subscription.
Subscribed
Cheryl purchased a subscription.
Subscribed
Brenda purchased a subscription.
Subscribed
Peter purchased a subscription.
Subscribed
Vivek purchased a subscription.
Subscribed
julianne purchased a subscription.
Subscribed
Colin purchased a subscription.
Subscribed
Michaela purchased a subscription.
Subscribed
Michael purchased a subscription.
Subscribed
Brian purchased a subscription.
Subscribed
Kimberly purchased a subscription.
Subscribed
Suzanne purchased a subscription.
Subscribed
denton purchased a subscription.
Subscribed
Martinique purchased a subscription.
Subscribed
Joseph purchased a subscription.
Subscribed
Jennifer purchased a subscription.
Subscribed
Nicholas purchased a subscription.
Subscribed
Christopher purchased a subscription.
Subscribed
Janet purchased a subscription.
Subscribed
David purchased a subscription.
Subscribed
Kelsey purchased a subscription.
Subscribed
Amanzoureth purchased a subscription.
Subscribed
Jolene purchased a subscription.
Subscribed
Nicole purchased a subscription.
Subscribed
Samantha purchased a subscription.
Subscribed
Richard purchased a subscription.
Subscribed
Jessica purchased a subscription.
Subscribed
Snehal purchased a subscription.
Subscribed
motaz purchased a subscription.
Subscribed
Daniel purchased a subscription.
Subscribed
Kevin purchased a subscription.
Subscribed
Marisa purchased a subscription.
Subscribed
Willis purchased a subscription.
Subscribed
Kellie purchased a subscription.
Subscribed
Levi purchased a subscription.
Subscribed
Lisa purchased a subscription.
Subscribed
Tiffany purchased a subscription.