IFRS: Share-based Payments and Employee Benefits, non-pension (IFRS 2 and IAS 19)
AICPA's IFRS Certificate Program
This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.
The purpose of this course is to familiarize 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.
Upon completion of this course, you will be able to:
- 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
Advance Preparation: None
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