Idaho Society of CPAs

IFRS: Share-Based Payment (IFRS 2)

Register Now
  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 1.50
  • Credit Type(s)
    • Accounting (1.50)
  • Prerequisites

    • Familiarity with financial reporting and accounting principles under IFRS

  • Vendor
    • AICPA
  • Level
    • Basic
  • Fields of Study
    • Accounting
  • Message
    • When & Where You Want

Description

Addresses requirements of IFRS 2, Share-based Payment.

Objectives

  • 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.

Register Now

← Back to List