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IFRS 2 Share Based Payments

  • CPA (CA)
  • CIA
  • CMA
  • CPA (US)
  • CVA
  • IAP
  • QIAL
IFRS 2 Share Based Payments

2 Credits

$20

Subject Area

Accounting

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Course Description

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.

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

Learning Objectives

  • 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

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Bookkeepers & Accountants & Tax Preparers
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Young CPA

Testimonial

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JP

Great experience