Summary of IFSR 2 - Share-Based Payment

IFSR 2 - Share-Based Payment

<p>IFRS 2 Share-based Payment requires an entity to recognize share-based payment transactions (such as granted shares, share options, or share appreciation rights) in its financial statements, including transactions with employees or other parties to be settled in cash, other assets, or equity instruments of the entity. Specific requirements are included for equity-settled and cash-settled share-based payment transactions, as well as those where the entity or supplier has a choice of cash or equity instruments.</p>

<p><ul>

<li>A share-based payment is a transaction in which the entity receives goods or services either as consideration for its equity instruments or by incurring liabilities for amounts based on the price of the entity's shares or other equity instruments of the entity.</li>

<li>The accounting requirements for the share-based payment depend on how the transaction will be settled, that is, by the issuance of equity, cash, or equity or cash.</li>

</ul></p>

Teacher: shah data

SKU *: crs-1704406

Sell price $: 48.00

Course Author: Emmanuel Ogundare

Authored on: 2022-11-28 11:13:39 -0700

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Course Short Description:

This course explains IFSR 2 - Share-Based Payment.

credit Hours: 2

CPE Credits Awarded *: 2

Approval Status: - None -

Course is for: ** Main Course Library **

Course Duration: 2

Complexity of Content: Foundational

Suppress in lists: No

Last Updated/Reviewed Date: March 20, 2024

Prerequisitses: No advanced preparation or prerequisites are required for this course.

Learning Objective:

Discover and differentiate between equity settled and cash settled share based payments.
Identify the account for the effect of equity settled and cash settled share based payments in the financial statements.
Discover the account for IFRS 2 transactions impact on group accounts.
Recognize the account for deferred tax implications on share based payment transactions.

Course Type: CPE Course

Format: On Demand

Audit & Accounting: Yes

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Field of Study: Accounting

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