Understanding share-based payment transactions is crucial in today’s financial reporting environment—especially where employee incentives are tied to stock options or performance shares. This course dives deep into IFRS 2 – Share-Based Payments, providing a structured, comprehensive, and easy-to-follow guide suitable for both students and professionals.

Led by Murtaza Quaid, an award-winning Chartered Accountant and experienced IFRS instructor, this course covers the three types of share-based payments—equity-settled, cash-settled, and settlement alternatives—explaining each with real-world examples, step-by-step journal entries, and illustrative scenarios. You’ll explore how IFRS 2 applies to employees vs non-employees, how vesting conditions impact recognition, and how to deal with complex settlement arrangements that result in compound financial instruments.

Whether you're preparing for professional exams (like ACCA SBR, ICAP CFAP, or CPA), or you're a finance professional dealing with share-based transactions in your company, this course will give you the clarity and confidence to apply IFRS 2 in practice.

The course includes:

• Detailed lectures

• Clear illustrations and real-world scenarios

• Case-based journal entries

• Disclosure insights

• Guidance on practical application in both listed and private entities

• Tips for tackling exam questions effectively

• Thorough, exam-oriented explanations

Join now to master the intricacies of IFRS 2 and elevate your IFRS competence with confidence and clarity.