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IFRS 2Share-based Payment

IFRS 2Chapter 10Lesson 1

Disclosures on share-based payments

Step 1 of 6Learning objectives

Go deeper+1 point of attention

The notes must enable users to understand the nature and extent of the arrangements, how fair value was determined, the effect on profit or loss and the carrying amount of liabilities; if this information is not enough, the entity adds more.

35 minNot started

Learning objectives

  • Identify the information on the nature of the arrangements: description, vesting conditions and maximum term.
  • Identify the information on how fair value was determined, the total expense and the carrying amount of liabilities.
  • Analyse whether the information provided in a case meets the disclosure objectives or calls for additional information.

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