Welcome to the IFRS 2 Share-based Payment e-learning module

This module covers the background, scope and principles under IFRS 2 Share-based Payment and the application of this Standard. By completion of this module, you will be able to:

  • Apply the accounting treatment for equity-settled share-based payment transactions and identify when to measure such transactions and which valuation models can be used
  • Distinguish the difference in accounting treatment for market and non-market vesting conditions relating to equity-settled share-based payment transactions
  • Identify modifications to share-based payment arrangements relating to equity-settled share-based payment transactions
  • Apply the accounting treatment for cash-settled share-based payment transactions and identify when to measure such transactions and corresponding liability
  • Distinguish the difference in accounting treatment for market and non-market vesting conditions relating to cash-settled share-based payment transactions and
  • Apply the accounting treatment at the time the transaction is settled after the vesting date.

The duration of this module is about 3 hours and there is an assessment at the end of the module to test your knowledge.

Please click Download button to download the module.

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