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IFRS 2 – Accounting for Share-Based Payments Simplified

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June 12: IFRS 2 – Accounting for Share-Based Payments Simplified

Companies often grant shares or share options to employees, directors, senior executives, or other parties such as suppliers and providers of professional services.

The popularity of share plans and share option plans has made it imperative that accounting professionals understand how to account for share-based payment transactions.

Topics covered include:

  • Accounting for group cash-settled share-based payments in the corporate financial statements
  • Equity-settled share-based payment transactions
  • Cash-settled share-based payment transactions
  • Transactions in which the entity receives or acquires goods or services
  • Receiving the goods or services when that entity has no obligation to settle
  • Recognition and fair value measurement rules
  • Effect of vesting on accounting, classifying and reporting
  • Disclosure requirements
  • Financial statement presentation

Date: June 12, 2015
Time: 1 pm – 3 pm EST
Cost: $149 + tax per person (VISA, MasterCard, American Express accepted in advance)
Certificates of completion will be emailed (qualifies for continuing education points)

To register call Paul at 416-876-3798

Presenter profile:

Mike Morley is a Certified Public Accountant and a recognized authority in the field of finance with more than 25 years’ experience in finance, including IFRS and SOX implementation, internal controls and fraud detection. An entertaining and informative speaker and trainer, Mike is the author of:

“IFRS Simplified”
“Sarbanes-Oxley Simplified”
“Financial Statement Analysis Simplified”
“Credit for Canadians”

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