IFRS 2: Share-based Payment
Description
IFRS 2 Share-based Payment specifies the financial reporting by an entity when it undertakes a share-based pyment transaction, including issue of share options. Share-based payment arrangements can take many forms and the accounting can vary significantly depending on whether the arrangement is liability or equity classified. In these two, IFRS 2 CPE eLearning courses, worth a total of 2.5 CPE, you will learn how to:
- Identify share-based payment arrangements and determine whether it is within the scope of IFRS 2
- Distinguish between equity-classified and liability-classified share-based payment arrangement
- Recognize the model inputs for and their impact on determining the fair value of share-based payments
- Account for share-based payment arrangements based on their classification
- Determine the compensation expense, including understanding the impact of different conditions on recognition
You'll learn about topics like modifications, cancellations, settlements, replacements, arrangements with non-employees, and group share-based payment arrangements. This IFRS 2 CPE course collection is a must for any accountant or auditor whose company or client issues share-based awards and prepares or audits financial statements under IFRS.
Start your IFRS 2 share-based payment training today. Purchase this two-course IFRS 2 CPE collection and save 30%!
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Additional Information
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
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| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
Original price was: $300.$209Current price is: $209.
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