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IFRS: Share-Based Payment (IFRS 2)
CPE Self-study

IFRS: Share-Based Payment (IFRS 2)

Addresses requirements of IFRS 2, Share-based Payment.

$39 - $49
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Basic

CPE Credits

1.5

Availability

1 year

Product Number

167916

 View  
 Business & partner 
Product Details

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.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Learning Outcomes
  • 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.
Credit Info
CPE Credits
Online
1.5
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
Familiarity with financial reporting and accounting principles under IFRS
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$49.00
AICPA Members
Online
$39.00
CIMA Members
Online
$39.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

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Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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Shipping costs  and sales taxes will be added later during checkout
Cancellation Policy
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IFRS: Share-Based Payment (IFRS 2)
Select from the following options:
Online
$49.00
Nonmember Price
$49.00
Price excluding sales tax
$49.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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