On-Demand

1.5 CPE

IFRS: Share-Based Payment (IFRS 2)

On-Demand
1.5 CPE
Addresses requirements of IFRS 2, Share-based Payment.

Learning Objectives

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 cash-settled.;Recall how to recognize and measure a share-based payment.

CPE Credits Available

1.5 CPE
1.5
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Advanced Preparation

None

Provider

AICPA

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