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IFRS 2Share-based Payment

IFRS 2Chapter 1Lesson 1

Paying with shares: the transaction, the settlement method and the boundaries

Step 1 of 7Learning objectives

Go deeper+1 point of attention

A share-based payment transaction exchanges goods or services for the entity's own equity instruments or for a liability linked to the price of its shares; the settlement method drives the rest of the accounting.

40 minNot started

Learning objectives

  • Explain what a share-based payment transaction is and recognise it in the facts of a case.
  • Distinguish an equity-settled, a cash-settled and a choice-of-settlement transaction, and justify the classification.
  • Identify the transactions that fall outside IFRS 2 or under another standard, in particular the cash bonus governed by IAS 19.

In this lesson

Original teaching content: it paraphrases the standard without reproducing it and does not replace the official text.

Contents — IFRS 2 — Share-based Payment

  1. 1 · Not startedScope, settlement method and grant date0 / 1 lesson
  2. 2 · Not startedRecognition of goods and services received0 / 1 lesson
  3. 3 · Not startedMeasurement of the instruments granted0 / 2 lessons
  4. 4 · Not startedVesting conditions and the expense of the period0 / 2 lessons
  5. 5 · Not startedModifications, cancellations and settlements0 / 1 lesson
  6. 6 · Not startedCash-settled transactions0 / 1 lesson
  7. 7 · Not startedSettlement alternatives0 / 1 lesson
  8. 8 · Not startedGroup share-based payment transactions0 / 1 lesson
  9. 9 · Not startedThe 2016 amendments to the standard0 / 1 lesson
  10. 10 · Not startedDisclosures0 / 1 lesson
  11. 11 · Not startedLinks with other standards and Committee decisions0 / 2 lessons