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.
- 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
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