IFRS: Share-based Payments and Employee Benefits, non-pension (IFRS 2 and IAS 19)

Financial accounting & reporting

Course

IFRS: Share-based Payments and Employee Benefits, non-pension (IFRS 2 and IAS 19)

Instructor: AICPA Professional Development Staff

  • Format

    Course - Online

  • Level

    Basic

  • Duration

    1.5 hours

Familiarise yourself with the guidance for recognition and measurement of various employee benefits.

Learning outcomes

  • Learning outcomes: Apply the recognition and measurement principles for employee benefits other than defined benefit pension plans
  • Apply the recognition and measurement principles for share-based payments that are either equity-settled or cash-settled
  • Determine whether an arrangement is a share-based payment according to IFRS 2, and classify it appropriately as equity-settled or cash-settled
  • Identify how vesting provisions affect the recognition and measurement of share-based payments
  • Explain how to determine the grant date of share-based payments
  • Identify the disclosure requirements for (a) employee benefits other than defined benefit pension plans and (b) for share-based payments

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Product information

Overview

The purpose of this course is to familiarise you with the guidance for recognition and measurement of various employee benefits, including share-based payments, in IAS 19, Employee Benefits, and IFRS 2, Share-based Payments, respectively. Accounting for defined benefit pension plans are beyond the scope of this course.

Who should take this course?

  • Accounting and finance professionals who perform audits or prepare financial reports and work in the following areas: Multinational organisations
  • US-based subsidiaries of foreign parent corporations
  • US-based parent companies with international subsidiaries that have adopted IFRS
  • Public companies
  • Large private companies
  • Public practice who serve private, public or international companies with audit, preparation, or advisory service

Professional development

This Course - Online offers 1.5 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Field of study: Accounting
Prerequisites:Familiarity with financial reporting and accounting principles under IFRS
Programme level:Basic
Duration:1.5 hours
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Instructor

  • AICPA Professional Development Staff