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.