International Financial Reporting Standard (IFRS) 2, Share-Based Payment, requires significant analysis in terms of classification, measurement, and disclosures. Various market and non-market vesting conditions affect the expense charged to the income statement. Requirements will vary depending on whether transactions will be equity-settled, cash-settled, or either of the two.
This course focuses on various issues encountered for the proper accounting and reporting of share-based payment awards per IFRS 2.
Prerequisites
No advanced preparation or prerequisites are required for this course.
Learning Objective
- Explore the basic principles of International Financial Reporting Standard (IFRS) 2, Share-Based Payment.
- Discover proper accounting for both equity-settled and cash-settled transactions.
- Recognize the impact of award modifications, cancellations, and settlements.
- Explore treatment of replacement awards in a business combination.
Last updated/reviewed: September 24, 2026
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Jennifer Louis
CPA, President of Emergent Solutions Group LLC
INTRODUCTION AND OVERVIEW
- Introduction to IFRS - Accounting for Share-Based Payment Awards per IFRS 2 5:26
- Equity Settled Awards & Determination of Grant Date 2:40
- Vesting Conditions and Examples 9:10
- Vesting Period & Valuation 7:25
- Cash-Settled Awards 7:08
- Modifications, Cancellations, and Settlements 5:02
- Share-Based Payment & Exchanges of Awards 7:04
- Other Matters & Conclusion 3:11
CONTINUOUS PLAY
Supporting Materials
- Slides: IFRS - Accounting for Share-Based Payment Awards per IFRS 2 PDF
- IFRS - Accounting for Share-Based Payment Awards per IFRS 2 Glossary/Index PDF
REVIEW AND TEST
- REVIEW QUESTIONS quiz
- FINAL EXAM locked
