events | 01 February 2021

Accounting for share-based payments under IFRS

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).

Course Description:

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.

Target Audience:

The session is aimed for accounting professionals and financial controllers.

Learning Outcomes:

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.

Date: 27/05/2021

Time: 14:00 – 16:15

VenueLive online session – details of how to join the meeting will be sent once registration is complete

Fee: €40

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.

Kindly note that this session entitles the attendee to 2 KPMG Loyalty Rewards. After collecting 60 Loyalty Rewards, attendees will be entitled to a free CPE session of their choosing. Visit our Loyalty Rewards page to learn more.

Moreover, for every three courses booked from our KPMG Learning Suites, attendees receive a discount voucher of 40% to be redeemed on their next course purchased from any Learning Suite !

Discover more courses from our KPMG Learning Suites.

Is your employer paying for your CPE seminars? Contact us on to discuss how the employer can benefit from our offers.

Cooperation Partners
  • Malta Association of Credit Management
  • Malta Employers' Associations