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Practical application issues relating to share-based payment transactions with employees under IFRS2
Practical application issues relating to share-based payment transactions with employees under IFRS2
ON-DEMAND
The accounting for share-based payment transactions under IFRS 2 Share-based Payment can be complex.
In this webinar we will work through the fundamentals of the IFRS 2 accounting principles, including classification, recognition and measurement, whilst highlighting a variety of interesting and practical application points along the way.
This webinar will be both a helpful refresher for those already familiar with IFRS 2 requirements, and a useful starting point for those tackling the accounting for these transactions for the first time.
Speaker
Marek Muc
Marek works on our Navigate IFRS Accounting content.
The accounting for share-based payment transactions under IFRS 2 Share-based Payment can be complex.
In this webinar we will work through the fundamentals of the IFRS 2 accounting principles, including classification, recognition and measurement, whilst highlighting a variety of interesting and practical application points along the way.
This webinar will be both a helpful refresher for those already familiar with IFRS 2 requirements, and a useful starting point for those tackling the accounting for these transactions for the first time.
What to expect:
- Understanding whether a transaction is within the scope of IFRS 2;
- Determining classification as equity-settled or cash-settled;
- Recognition and measurement principles for cash and equity-settled transactions with employees;
- Determining and modifying grant dates; and
- Understanding the impact of vesting and non-vesting conditions.
Speaker
Marek Muc
Marek works on our Navigate IFRS Accounting content.