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IFRS 2Share-based Payment

IFRS 2Chapter 11Lesson 1

At the borders: IAS 32, diluted earnings per share and agenda decisions

Step 1 of 6Learning objectives

Go deeper+1 deeper insight · +1 calculation · +2 examples · +1 point of attention

Share-based payment transactions come under IFRS 2 and leave IAS 32; employee options weigh on diluted earnings per share under IAS 33; a Committee agenda decision explains the standard without changing it.

40 minNot started

Learning objectives

  • Identify the standard (IFRS 2 or IAS 32) that governs a contract according to its purpose.
  • Explain the effect of employee options and cash-settled plans on diluted earnings per share.
  • Explain that a Committee agenda decision is an explanation and not an amendment of the standard.

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