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Share-based payment - IFRS 2

2 heure(s)

Objectifs

Introduction

This course is intended to give an overview of the key principles of IFRS2 Share based payment.

It will help you identify when you need to apply the standard as well as what are the main principles that may impact your business.

It shall be noted that this standard often concerns remuneration of specific employees and service providers like key management personnel and strategic advisors.

Objectives

At the end of this session, participants will be able to:

  • Understand the main principles incorporated by the standard and when they need to be applied;
  • Identify high-level the accounting treatment of the key principles incorporated by the standard.

Contenu

Content
  • Overview
  • Objective and scope
  • Classification
  • Measurement
  • Group/subsidiary considerations
  • Disclosure requirements
  • Practical examples

Public cible

A qui s'adresse la formation?

  • Accounting managers and those professionals who deal with remuneration including the one of the key management personnel and of strategic advisors;
  • Financial controllers.

Informations supplémentaires

The plus of this training

This training, which is designed as a Lunch & Learn session, will include a summary of the provisions of IFRS 2 and examples, as well as highlights on key matters that a professional should know and consider in the view of a successful application of this standard.

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Le contenu de ce descriptif de formation est de la seule responsabilité de son auteur, l'organisme de formation PwC's Academy.

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Caractéristiques
Niveau Avancé
Organisation Formation inter-entreprise
Langues de prestation
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