Share-Based Payments: Compensation Cost and Other Considerations under IFRS 2
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Description
Share-based payment arrangements can take many forms and the accounting under IFRS 2 Share-based Payment can vary significantly depending on whether the arrangement is liability or equity classified. In this CPE-eligible eLearning course (1.5 CPE), you will learn how to recognize compensation expense, including understanding the impact of different conditions on recognition. An introduction to other areas related to the accounting for share-based payment arrangements under IFRS 2 such as modifications, cancellations, settlements, replacements, arrangements with non-employees, and group share-based payment arrangement will also be provided.
This course is included in the following collections:
Learning Objectives
- Recall how compensation cost is recognized for equity-settled share-based payment arrangements
- Recall how compensation cost is recognized for cash-settled share-based payment arrangements
- Identify other considerations that impact the accounting for share-based payment arrangements
Additional Information
| Last Updated | 07/01/2024 |
|---|---|
| CPE Credit | 1.5 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | Before completing this course, we recommend that you complete the first course in this series, Scope, Classification, and Measurement: Share-Based Payments (IFRS 2) or have a good working knowledge of accounting for share-based payment awards under IFRS 2. |
| 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. |
| 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. |
$180
1h 30m
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