Share-based payment - IFRS 2

Inter-company training

Who is the training for?

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

Level reached



2,00 hours(s)

Language(s) of service



This course is intended to give an overview of the key principles of IFRS 2 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.

By the end of this training, the participants will be able to:

  • understand the main principles incorporated by the standard and when they need to be applied;
  • identify the accounting treatment.


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

Additional information

This training is coordinated by Philippe Förster, Lead Partner of IFRS Learning Solutions of PwC Luxembourg.

It will be animated by experts of PwC Luxembourg daily involved in the implementation of the IFRS norms.Philippe Forster is the IFRS leader for PwC Luxembourg and is a partner in the Assurance practice. He has over 16 years experience in serving financial and multinational institutions providing audit and advisory services. He is part of the PwC Global Accounting and Consulting Services (GACS) and is specialised in accounting for financial instruments and consolidation under IFRS.

He is member of several PwC International IFRS working groups: GACS, Financial Instruments Topical Team (FITT) and Corporate Treasury Technical Committee (CTTC). He participated in the elaboration of our global guide: Hedge accounting in practice.

Philippe graduated from HEC-University of Liège-Belgium. He is a qualified “Réviseur d’entreprises” in Luxembourg.

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