Loading component...
Accounting for share-based payments
Overview
This course covers share-based payments, including new arrangements, amendments to existing schemes and disclosures.
Shares and share options are often granted to employees as part of their remuneration package, in addition to salary and other employment benefits. This course covers the journals and disclosures required when commencing or amending a share-based payment agreement.
It also looks at elements of IFRS 2 Share-based Payments which covers accounting for benefits which are linked to the entitys equity instruments, including:
- New arrangements:
- Cash-settled
- Equity-settled - Amendments to existing schemes:
- Modifications
- Forfeiture
- Cancellation - Disclosures
Key topics:
- Scope of IFRS 2 Share-based Payments
- Equity-settled v cash-settled share-based payments
- Fair value of equity instruments
- Calculating the share-based payment expense
- Group share-based payments
- Modification to share-based payment arrangements
- Disclosures
- Case Study
This course consists of one interactive online course, one downloadable PDF learning manual and one online assessment.
What you'll learn
- Identify and apply the appropriate accounting treatment for a range of share-based payments offered by employers to employees as part of their compensation
- Calculate the appropriate accounting entries.
- Identify disclosures for share-based payment arrangements
Who is this for ?
This online course is designed for finance professionals who are involved in external reporting, financial management, management accounting or financial accounting.
