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Share-Based Payments under IFRS (IFRS 2)

Continuing Education Credits
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Certified Public Accountant

Continuing Education Credit:
2.0 CPE Credit
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Illumeo is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

NASBA Sponsor Number: 109504
State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890
In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.

Chartered Accountant (IES7 CPD)

Continuing Education Credit:
2.0 Hour
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD-IES7 credit.

Certified Management Accountant

Continuing Education Credit:
2.0 CPE Credit
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.

Certified Fraud Examiner

Continuing Education Credit:
2.0 CPE Credit
Field of Study:
Financial Transactions and Fraud Schemes
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.

Certified Internal Auditor

Continuing Education Credit:
2.0 CPE Credit
Field of Study:
Auditing and accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Internal Auditor (CIA) CPE program.

Certification in Risk Management Assurance

Continuing Education Credit:
2.0 CPE Credit
Field of Study:
Other activities contributing to professional competence
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.
Course Syllabus
INTRODUCTION AND OVERVIEW
  2:43Introduction to Share-Based Payments under IFRS (IFRS 2)
  3:28Objective and Application
  13:02Definitions
  1:51Measurement
Certain Criterias
  1:20Equity-Settled Share-Based Payment Transactions
  2:11Transactions with Employees and Non-Employees
  1:18Goods or Services Measured by Fair Value of Equity Instruments Granted
  1:54Equity Instruments Granted Based on Market Prices
  1:04Share Based Payment Transactions
  0:56Disclosure Requirements
  1:58Recognition
Transactions and TREATMENTS
  7:52Equity Settled Transactions
  4:56Transactions with Services Received
  1:36Fair Value of Equity Instruments Granted
  5:33Treatment of Vesting Conditions
  1:24Treatment of Non-Vesting Conditions
  1:00Treatment of a reload feature
  1:30After vesting date
  3:04If No Reliable Estimation
  2:40Modification of Terms and Conditions
  5:58Cancellations and Settlements
  6:25Cash Settled Transactions
  4:05Counterparty with Choice of Settlement
CONTINUOUS PLAY
  1:19:23Share-Based Payments under IFRS (IFRS 2)
SUPPORTING MATERIAL
  PDFSlides: Share-Based Payments under IFRS (IFRS 2)
  PDFShare-Based Payments under IFRS (IFRS 2) Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM