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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.

Learning Objectives

  • Explore the basic principles of International Financial Reporting Standard (IFRS) 2, Share-Based Payment
  • Discover proper accounting for both equity-settled and cash-settled transactions
  • Recognize the impact of award modifications, cancellations, and settlements 
  • Explore treatment of replacement awards in a business combination 
Last updated/reviewed: November 27, 2019

1 Review (10 ratings)Reviews

3
Anonymous Author
This was a great overview course of IFRS 2 and stock based compensation!

Prerequisites

Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  5:26Introduction to IFRS – Accounting for Share-Based Payment Awards per IFRS 2
  2:39Equity Settled Awards & Determination of Grant Date
  9:09Vesting Conditions and Examples
  7:25Vesting Period & Valuation
  7:07Cash-Settled Awards
  5:02Modifications, Cancellations, and Settlements
  7:03Share-Based Payment & Exchanges of Awards
  3:10Other Matters & Conclusion
CONTINUOUS PLAY
  47:02IFRS – Accounting for Share-Based Payment Awards per IFRS 2
Supporting Materials
  PDFSlides: IFRS – Accounting for Share-Based Payment Awards per IFRS 2
  PDFIFRS – Accounting for Share-Based Payment Awards per IFRS 2 Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM