IFRS 2 Share-based payments

IFRS 2 Share-based payments

This course provides you training in the background, scope and principles as described by the standard, including the practical aspects of it.

You will learn the accounting treatment of equity-settled and cash settled share-based payment transactions, and the difference in accounting between marketing and non-market vesting conditions. We will finally show case the accounting treatment at the time when a transaction is settled after the vesting date.

The three hours training is delivered with an aim of enabling you to understand the key requirements of IFRS 2 in a practical manner.

The course is ideally designed for accounting and finance professionals. It is also useful to non-finance professionals who need a general understanding of share-based payment.

You don’t have to be an AARO user to participate, the training suits everyone working with IFRS Reporting.

IFRS 2 Share-based payments


  • Accounting for group cash-settled share-based payments in the corporate financial statements.
  • Equity-settled share-based payment transactions.
  • Cash-settled share-based payment transactions.
  • Transactions in which the entity receives or acquires goods or services.
  • Receiving the goods or services when that entity has no obligation to settle.

Learning outcomes:

  • Recognize whether an arrangement is a share-based payment according to IFRS 2.
  • Identify whether a share-based payment should be classified as equity-settled or cash-settled.
  • Recall how to recognize and measure a share-based payment.

Key benefits:

  • Subject matter experts with experience of implementing IFRS projects.
  • Accessible and customised learning for finance and non-finance professionals.

Target group: This course is specially developed for finance and accounting professionals and non-accountants, who need a basic understanding of the application of IFRS 2 Share-based payments.

  • CFOs
  • Group Controllers
  • Company accountant and reporter
  • Financial Controllers
  • Audit experts
  • Business Managers

Prerequisite: None

Time (CET): 08:30 am-11:30 am.
Time (EAT):
10:30 am-1:30 pm.
Time (GST/Dubai):
11:30 am-2:30 pm.

(Please login to the training session 15 minutes before the start time, to allow time for any technical issues to be resolved.)


200 2000 20,000 750

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