Accounting for share-based payments (83260237) - Online

This course examines share-based payments and includes:

• New arrangements:
  • Cash-settled
  • Equity-settled.
• Amendments to existing schemes:
  • Modifications
  • Forfeiture
  • Cancellation.
• Disclosures.

It discusses elements of IFRS 2 Share-based Payments which covers accounting for benefits which are linked to the entity’s equity instruments.

Key topics include:

• Equity-settled v cash-settled share-based payments
• Fair value of equity instruments and components of the share-based calculations
• Treasury and group share transactions
• Amendments to share-based payment arrangements

This course consists of one online course and one online assessment.

• Provide advice on the accounting treatment for share-based payment transactions offered by employers.
• Calculate the appropriate accounting entries.
• Prepare the relevant disclosures in general purpose financial statements.