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

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Overview

1.5 Credits
ONLINE

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.

Objectives

  • 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

Major Topics

 

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