This online course examines share-based payments and includes:
- New arrangements
- Cash-settled
- Equity-settled
- Amendments to existing schemes
- Modifications
- Forfeiture
- Cancellation
- Disclosures.
It also discusses elements of IFRS 2 Share-based Payments which covers accounting for benefits which are linked to the entity's equity instruments.
Key topics:
- 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.
Learning 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
