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IFRS: Share-based Payments and Employee Benefits, non-pension (IFRS 2 and IAS 19)

Publisher: AICPA
Availability: Online Access
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Description

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AICPA's IFRS Certificate Program

This course is part of the new IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance needed for the implementation and application of IFRS. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

This course covers the recognition and measurement of employee benefits, including share-based payments, as prescribed by the principles of IFRS. Defined benefit pension plans are beyond the scope of this course.

Objective:

  • Apply the recognition and measurement principles for employee benefits other than defined benefit pension plans
  • Apply the recognition and measurement principles for share-based payments that are either equity-settled or cash-settled
  • Determine whether an arrangement is a share-based payment according to IFRS 2, and be able to properly classify it as equity-settled or cash-settled
  • Identify how the vesting provisions affect the recognition and measurement of share-based payments
  • Explain how to determine the grant date of share-based payments
  • Identify the disclosure requirements for (a) employee benefits other than defined benefit pension plans and (b) for share-based payments

PREREQUISITE: None



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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1.5

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International Accounting Products
IFRS: Share-based Payments and Employee Benefits, non-pension (IFRS 2 and IAS 19)
CPE On-Demand
Product# 159736
Availability:Online Access 1 Year
For registered users only
Regular:$70.00
AICPA Member:$50.00
Your Price:$70.00
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