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CPE Self-Study

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

Publisher: AICPA
  • $50.00-$70.00
    IFRS: Share-based Payments and Employee Benefits, non-pension (IFRS 2 and IAS 19) Online Access Product #: 159736
    AICPA Member: $50.00
    Non-Member: $70.00

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.

Learning Objectives

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

Prerequisite: None

Advance Preparation: None

System Requirements

About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.