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.

• 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.

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
• Anyone preparing for the ACCA Diploma in IFR and would like to understand IFRS 2 better

Professional development

This Course - Online offers 1.5 hours of CPE credit.

Certification

Students get a AICPA certification after scoring 70% and above on the assessment at the end of the course