IFRS 2 & IFRS 5

This course provides a comprehensive understanding of two essential International Financial Reporting Standards (IFRS) — IFRS 2 and IFRS 5. IFRS 2 focuses on Accounting for Share-Based Payments, while IFRS 5 addresses the Non-Current Assets Held for Sale and the Discontinued Operations.

In the first part of the course, you will learn how to Recognize, Measure, and Disclose Share-Based Payments in financial statements. We will explore the different types of share-based payment arrangements, including equity-settled and cash-settled transactions, and understand the impact these payments have on Financial Performance and Equity.

The second part covers the classification and measurement of Non-Current Assets Held for Sale under IFRS 5. You will learn how to determine when an asset should be classified as held for sale, the criteria for measurement, and the requirements for Disclosures related to discontinued operations. We will also focus on the implications of these standards for Financial Reporting, including their importance in decision-making processes.

By the end of the course, you will have gained the knowledge and practical skills necessary to accurately apply these standards in real-world financial scenarios. This course is ideal for the Accounting Professionals, Finance Managers, and students pursuing a successful career in Financial Reporting and Compliance.