Instructor for 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

  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 (13 ratings)Reviews

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

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
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
  5:26Introduction to IFRS - Accounting for Share-Based Payment Awards per IFRS 2
  2:40Equity Settled Awards & Determination of Grant Date
  9:10Vesting Conditions and Examples
  7:25Vesting Period & Valuation
  7:08Cash-Settled Awards
  5:02Modifications, Cancellations, and Settlements
  7:04Share-Based Payment & Exchanges of Awards
  3:11Other Matters & Conclusion
  47:06IFRS - 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