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
Content:
- 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.)
Cost:
| EUR | SEK | KES | AED |
| 200 | 2000 | 20,000 | 750 |
See upcoming dates and book below:
