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.
When you complete 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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