IFRS 2 Share-based Payments deals with transactions settled either by issuing equity instruments of the entity to the supplier (including employees) of goods or services to the entity (equity-settled share-based payments), or payments in cash or other assets for amounts that are based on the value of the equity instruments of the entity (cash-settled share-based payments).
IAS 19 Employee benefits on the other hand deals with all forms of consideration given by an entity in exchange for services provided by employees or for termination of employment. They include such benefits provided directly to employees and to their dependants or beneficiaries. This standard deals with all employee benefits except those to which IFRS 2 applies.
The session will deal with the recognition and measurement of equity- and cash-settled share-based payments and their financial reporting implications in an entity’s financial statements, and will discuss the accounting for the most common forms of employee benefits.
The session is aimed for accounting professionals and financial controllers.
By the end of the session participants will be familiar with the key concepts set out in IFRS 2 and IAS 19.
Basic knowledge on share based payments and employee benefits would be beneficial.
Time: 14:00 – 16:15
Venue: Live online session – details of how to join the meeting will be sent once registration is complete
CPE Hours: This course qualifies for 2 hours of structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of the session.
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