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: March 12, 2024

Included In Certifications

This course is included in the following Certification Programs:

17 CoursesInternational Financial Reporting Standards (IFRS) Certification

  1. General Considerations for Preparing Financial Statements in Accordance with IFRS
  2. IFRS vs. U.S. GAAP - Major Differences in Accounting
  3. 2022 IFRS Update
  4. IFRS for Small and Medium-Sized Entities Compared to Full IFRS
  5. Accounting for Revenue from Contracts with Customers per IFRS 15
  6. Accounting for Leases under IFRS 16
  7. IFRS - Accounting for Share-Based Payment Awards per IFRS 2
  8. Accounting for Financial Instruments under IFRS 9
  9. Accounting for Nonfinancial Assets under IFRS
  10. Accounting for Business Combinations under IFRS 3
  11. IFRS - Accounting for Employee Benefits per IAS 19 and IFRIC 14
  12. Accounting for Investments in Other Entities, Including Consolidation, under IFRS
  13. IFRS - Accounting for Income Taxes per IAS 12
  14. IFRS - Derivatives and Hedge Accounting under IFRS 9
  15. IFRS - Special Accounting Topics
  16. IFRS - Special Financial Reporting Issues
  17. IFRS - General Financial Statement Disclosures
2 Reviews (16 ratings)


Anonymous Author
I found this content to be helpful but will need to undergo more practical examples to further solidify my understanding.

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

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 .
Instructor for this course
Course Syllabus
  Introduction to IFRS - Accounting for Share-Based Payment Awards per IFRS 2 5:26
  Equity Settled Awards & Determination of Grant Date2:40
  Vesting Conditions and Examples9:10
  Vesting Period & Valuation7:25
  Cash-Settled Awards7:08
  Modifications, Cancellations, and Settlements5:02
  Share-Based Payment & Exchanges of Awards7:04
  Other Matters & Conclusion3:11
  IFRS - Accounting for Share-Based Payment Awards per IFRS 2 47:06
Supporting Materials
  Slides: IFRS - Accounting for Share-Based Payment Awards per IFRS 2PDF
  IFRS - Accounting for Share-Based Payment Awards per IFRS 2 Glossary/IndexPDF