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


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

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

365 Days