Course outline:
This modules builds foundational knowledge of IFRS 2 - Share-Based Payment.
This course covers:
- Scope and Definitions
- Equity-Settled Versus Cash-Settled SBPs
- Equity-Settled SBP: General Measurement Principles
- Equity-Settled SBP: Conditional Grant of Equity Instruments
- Equity-Settled SBP: Cancellations and Modifications
- Cash-Settled SBP
- Group Accounting
This course is an interactive e-learning module.
This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.
CPD Hours: 2
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