Course
11 chapters · 14 lessons · about 10 h 40 min
01Scope, settlement method and grant dateNot started1 lesson0/1
02Recognition of goods and services receivedNot started1 lesson0/1
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- Chapter training · 16 exercises
- Chapter 2 mini-case · expert level
- Chapter case studyShare-linked plans: settlement method, grant date and first expense · foundation
- Chapter case studyOptions with service, performance and market conditions: cumulative expense, revision of the expected number, no remeasurement and exercise · intermediate
03Measurement of the instruments grantedNot started2 lessons0/2
- Not startedMeasuring a grant to employees: the grant date and a fixed fair valueLesson45 min15 exercises
- Not startedParties other than employees and the estimation of fair valueLesson35 min9 exercises
Practise this chapter
- Chapter training · 18 exercises
- Chapter case studyOptions with service, performance and market conditions: cumulative expense, revision of the expected number, no remeasurement and exercise · intermediate
- Chapter case studyCash-settled share appreciation rights: remeasured liability, effect of the conditions (2016 amendment), external supplier and disclosures · advanced
04Vesting conditions and the expense of the periodNot started2 lessons0/2
05Modifications, cancellations and settlementsNot started1 lesson0/1
06Cash-settled transactionsNot started1 lesson0/1
07Settlement alternativesNot started1 lesson0/1
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08Group share-based payment transactionsNot started1 lesson0/1
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09The 2016 amendments to the standardNot started1 lesson0/1
- Not startedThe 2016 amendments: net settlement for withholding tax and moving from cash to equityLesson45 min18 exercises
- Not started2016 amendment: conditions in cash-settled transactionsCovered in the lesson “Cash-settled transactions: a liability remeasured until settlement”
Practise this chapter
- Chapter training · 18 exercises
- Chapter 9 mini-case · advanced (1/2)
- Chapter 9 mini-case · expert level (2/2)
- Chapter case studyCash-settled share appreciation rights: remeasured liability, effect of the conditions (2016 amendment), external supplier and disclosures · advanced
- Chapter case studyBeneficial and non-beneficial modification, cancellation with payment and change of an award from cash-settled to equity-settled · advanced
10DisclosuresNot started1 lesson0/1
11Links with other standards and Committee decisionsNot started2 lessons0/2
- Not startedAt the borders: IAS 32, diluted earnings per share and agenda decisionsLesson40 min10 exercises
- Not startedDeferred tax and replacement awards in a business combinationLesson45 min19 exercises
Practise this chapter