Share-Based Payments: Scope, Classification, and Measurement under IFRS 2
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Description
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 this CPE-eligible eLearning course, you will learn to identify what is in the scope of IFRS 2 and how the share-based payment arrangement should be accounted for using the measurement and recognition principles outlined in IFRS 2.
This course is included in the following collections:
Learning Objectives
- Recognize a share-based payment arrangement and understand the scope of IFRS 2
- Classify share-based payment arrangements as cash-settled or equity-settled
- Recall the general measurement principles for share-based payment arrangements
- Recognize model inputs and their impact on fair value in a basic option pricing model
Additional Information
| Last Updated | 05/01/2024 |
|---|---|
| CPE Credit | 1 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| 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. |
$120
1h 00m
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