IFRS®: IAS 19, Employee Benefits and IFRS 2, Share-based Payment
Enhance your skills with this course that addresses IAS 19, Employee Benefits, and IFRS 2, Share-based Payment.
Format
Online
NASBA Field of Study
Accounting
Level
Basic
CPE Credits
2
Availability
1 year
Product Number
IFRSCERTP23SSO
Build foundational knowledge of IAS 19 and IFRS 2
Learn the fundamental principles of IAS 19, Employee Benefits, and IFRS 2, Share-based Payment. You will gain essential information that will empower you to assist clients subject to international accounting standards.
Understand key concepts, including:
- IAS 19’s scope and exceptions,
- post-employment and termination benefits, and
- share-based payment types and their recognition and measurement.
Compete in the modern business environment
Many of the world's largest capital markets require or permit the use of International Financial Reporting Standards®.
Whatever your location, you could easily find yourself with a client subject to IFRS requirements.
Understanding IFRS requirements will help you better assist clients subject to these standards and enable you to effectively compete in the modern business world.
Practical learning through realistic scenarios
The interactive learning elements and real-life examples in this course will help you implement the key concepts in practice.
Real-world case studies will allow you to practice what you learn and apply your knowledge of IAS 19 and IFRS 2 requirements.
This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.
Who Will Benefit
- Accounting and finance professionals who work for private or public multinational organizations that have adopted IFRS Standards.
- Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS Standards.
Key Topics
- IAS 19’s scope and exceptions
- Short-term benefits
- Post-employment and termination benefits
- Disclosure requirements
- Share-based payment types
- Recognition and measurement of share-based payments
Learning Outcomes
- Recall how the recognition and measurement principles are applied for employee benefits other than defined benefit pension plans.
- Identify disclosure requirements for employee benefits other than defined benefit pension plans.
- Recognize whether an arrangement is a share-based payment according to IFRS 2.
- Identify whether a share-based payment should be classified as equity-settled or cash-settled.
- Recall how to recognize and measure each type of share-based payment.
- Identify vesting conditions and how they affect the accounting for share-based payments.
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
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