Description

International Financial Reporting Standard (IFRS) 2, Share-Based Payment, requires significant analysis in terms of classification, measurement, and disclosures.  Various market and non-market vesting conditions affect the expense charged to the income statement.  Requirements will vary depending on whether transactions will be equity-settled, cash-settled, or either of the two.  

This course focuses on various issues encountered for the proper accounting and reporting of share-based payment awards per IFRS 2.