Identifier: 83260237

Duration: 3 hours

Subscription Period:

Language: English

Cost: NZD 184.37

 

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Overview

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.

Objectives

  • 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.

Audience

This online course is suited to finance professionals who are involved in:

  • external reporting
  • financial management
  • accounting administration
  • management accountant
  • financial accounting

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