IFRS – IFRS 2 - Share-based payments

CPD hours:  1

IFRS 2 prescribes the accounting for share-based payment transactions, such as employee share options. It requires recognition of the fair value of goods or services received, with corresponding entries in equity or liabilities, depending on settlement terms.

Important information

• Certificates will be issued on the date of successful completion of the assessment and will reflect that date.
• Course access is valid for 12 months, after which the course will close.
• No updates will be made to the course during the 12-month access period. If updates become available, they will be released in a new course available for purchase on our website.
• For Altimax terms and conditions, please refer to our website.