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: November 27, 2019
1 Review (10 ratings)Reviews
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 .