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Jennifer Louis, CPA, President of Emergent Solutions Group LLC
Jennifer has over 25 years of experience in designing and instructing high-quality training programs in a wide variety of technical and soft skills topics needed for professional and organization.
This instructor has 82 courses »To Access This Course:
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: May 7, 2022
Included In Certifications
This course is included in the following Certification Programs:
17 CoursesIFRS Certificate Program
- General Considerations for Preparing Financial Statements in Accordance with IFRS
- IFRS vs. U.S. GAAP - Major Differences in Accounting
- 2022 IFRS Update
- IFRS for Small and Medium-Sized Entities Compared to Full IFRS
- Accounting for Revenue from Contracts with Customers per IFRS 15
- Accounting for Leases under IFRS 16
- IFRS - Accounting for Share-Based Payment Awards per IFRS 2
- Accounting for Financial Instruments under IFRS 9
- Accounting for Nonfinancial Assets under IFRS
- Accounting for Business Combinations under IFRS 3
- IFRS - Accounting for Employee Benefits per IAS 19 and IFRIC 14
- Accounting for Investments in Other Entities, Including Consolidation, under IFRS
- IFRS - Accounting for Income Taxes per IAS 12
- IFRS - Derivatives and Hedge Accounting under IFRS 9
- IFRS - Special Accounting Topics
- IFRS - Special Financial Reporting Issues
- IFRS - General Financial Statement Disclosures
2 Reviews (13 ratings)Reviews
Anonymous
(Finance Consultant)
I found this content to be helpful but will need to undergo more practical examples to further solidify my understanding.
Anonymous
(Technical Accounting Manager)
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 .