Welcome to the IFRS 2 Share-based Payment (2017) e-learning module

This module covers the background, scope and principles under IFRS 2 Share-based Payment and the application of this Standard. The module incorporates amendments to IFRS 2 issued in June 2016. By completion of this module, you will be able to:

  • Distinguish how share-based payment arrangements can be settled and identify their basic recognition principles.
  • Determine which valuation models can be used and when to measure equity-settled share-based payment transactions.
  • Describe how to account for equity-settled share-based payment transactions.
  • Describe how to account for cash-settled share-based payment transactions and identify when to measure such transactions and corresponding liability.

The duration of this module is about 1.5 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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