IFRS 2: Share-based Payment

Equity or liability? Classification is one of the most important decisions in accounting for share-based payment arrangements. Our IFRS 2 CPE courses explain the recognition, measurement, and classification requirements of IFRS 2, Share-based Payment.

This collection includes two self-study courses eligible for 2.5 CPE credits. The courses help learners identify arrangements within the scope of IFRS 2, determine whether awards should be equity- or liability-classified, understand relevant fair value considerations, and calculate and recognize the appropriate compensation expense.

Topics covered include:

• Scope of IFRS 2
• Equity-settled and liability-settled awards
• Classification of share-based payment arrangements
• Fair value measurement considerations
• Recognition of compensation expense
• Accounting implications of award terms and conditions

Further details

The collection begins by determining whether an arrangement falls within IFRS 2, Share-based Payment and then addresses one of the standard's most important decisions: equity classification or liability classification. That conclusion affects both measurement and the way amounts are remeasured, so the courses connect classification to the economic terms of the award rather than treating it as a stand-alone label.

From there, learners work through fair value considerations and the recognition of compensation expense. The training considers how award terms and conditions affect the accounting and how the resulting expense is recognized over the appropriate period. By the end of the collection, learners can trace a share-based payment arrangement from scope and classification through measurement and expense recognition.

The objective is to make the accounting model understandable enough that unusual award terms prompt the right questions before they create a financial reporting surprise.

Who will benefit

These courses are designed for accountants, compensation-accounting teams, financial reporting professionals, and auditors who deal with stock options, share awards, or other share-based compensation under IFRS. They are especially useful for professionals responsible for reviewing award terms, determining classification, validating fair value inputs, or calculating compensation expense.

Value proposition

Purchase both courses for $209 instead of $300 if purchased separately—a savings of $91.

Interested in group discounts? Contact us today to learn more.