IFRS®: Employee Benefits (IAS 19) and Share-based Payment (IFRS 2)
Accounting treatment for employee benefits and share-based payments under IFRS® Standards is covered to help you provide transparent and consistent financial reporting to investors and stakeholders.
Format
Online
NASBA Field of Study
Accounting
Level
Basic
CPE Credits
2
Author(s)
AICPA and CIMA staff, Helen Kerrigan
Availability
1 year
Product Number
IFRSCERTP25SSO
Clear guidelines for transparent and consistent accounting
What does IFRS 2, Share-based Payment, mean for share-based payments? How does IAS 19, Employee Benefits, simplify employee benefit reporting? You'll review the fundamental principles of these key standards and gain essential information to assist clients subject to IFRS Standards.
Key concepts you'll explore include:
- Types of employee benefits
- Equity-settled and cash-settled share-based payment transactions
- Recognition and measurement
- Disclosures
Competing in the modern business environment
Many of the world's largest capital markets require or permit the use of International Financial Reporting Standards®.
Whatever your location, you could easily find yourself with a client subject to IFRS requirements.
Understanding IFRS requirements will help you better assist clients subject to these standards and enable you to effectively compete in the modern business world.
Practical learning through realistic scenarios
The interactive learning elements and real-life examples in this course will help you implement the key concepts in practice.
Real-world case studies will allow you to practice what you learn and apply your knowledge of IAS 19 and IFRS 2 requirements.
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.
Who Will Benefit
- Accounting and finance professionals who work for private or public multinational organizations that have adopted IFRS Standards.
- Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS Standards.
Key Topics
- IAS 19
- IFRS 2
- Short-term benefits
- Post-employment and termination benefits
- Disclosure requirements
- Share-based payment types
- Recognition and measurement of share-based payments
Learning Outcomes
- Recall the recognition and measurement principles, as well as disclosure requirements, for employee benefits (other than defined benefit pension plans) under IAS 19, Employee Benefits.
- Recognize whether an arrangement is a share-based payment and whether it should be classified as equity-settled or cash-settled in accordance with IFRS 2, Share-based Payment.
- Identify how to recognize and measure each type of share-based payment, including how vesting conditions affect the accounting for share-based payments, under IFRS 2 guidelines.
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 order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
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