Learning outcomes

• Recognize whether an arrangement is a share-based payment according to IFRS 2.
• Identify whether a share-based payment should be classified as equity-settled or cashsettled.
• Recall how to recognize and measure a share-based payment.

£19.00 (CIMA members only)

£25.00

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Product information

Overview

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today’s global business environment.

This course addresses requirements of IFRS 2, Share-based Payment, including the following:

• Types of share-based payments • Recognition and measurement, including equity-settled and cash-settled payments, share options, and vesting conditions

This course includes interactive learning elements and illustrative exercises with solutions.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program.

Who should take this course?

• Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
• Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Professional development

This Course - Online offers 1.5 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Prerequisites:	None
Duration:	1h 30m
Format:	Course - Online
Access:	This is a digital product. You will have access to the content for a year after purchase date.

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