IFRS 2 — Share-based Payment
Modules of the standard
- Concepts34 publishedNormative and pedagogical mapping.
- Questions71 publishedTrue/false, quizzes, calculations, entries, mini-cases, judgment.
- Practical cases5 publishedProgressive cases, from beginner to expert.
- Workpapers4 publishedWorking papers with calculations and entries.
- Professional file1 publishedSimulation of a full engagement.
- Exams2 publishedSealed, versioned final exams.
- Explanations (lessons)14 publishedLesson explanations, chapter by chapter.
Practical cases
- Share-linked plans: settlement method, grant date and first expenseL1Beginner
- Options with service, performance and market conditions: cumulative expense, revision of the expected number, no remeasurement and exerciseL2Intermediate
- Cash-settled share appreciation rights: remeasured liability, effect of the conditions (2016 amendment), external supplier and disclosuresL3Advanced
- Beneficial and non-beneficial modification, cancellation with payment and change of an award from cash-settled to equity-settledL3Advanced
- Settlement alternatives, group plans, tax withholding, deferred tax and replacement awards: one group, eight situationsL4Expert
- File on a share-based payment plan: classification, measurement, expense of the period, modifications and disclosures (IFRS 2)L4Expert
Workpapers
- Share-based award: settlement method, grant date, classification of the conditions and settlement alternative
- Equity-settled award: cumulative expense, expense of the period, reserve and entries
- Cash-settled award: liability remeasured at each closing date, change in profit or loss, settlement and entries
- Modification, cancellation and change of classification of an award: incremental expense, accelerated expense, payment and difference in profit or loss
Concepts by topic
Mapping texts (concept labels, objectives, paragraph summaries) are available in French only for now.
Scope, settlement method and grant date
- The share-based payment transaction: goods or services for shares or a liability linked to the shareCore3 questions
- Equity-settled, cash-settled or with a choice of settlementCore3 questions
- The grant date: agreement on the terms and approvals obtainedCore3 questions
- The boundaries of the scope: IAS 19, IAS 32, IFRS 9 and business combinationsImportant2 questions
Recognition of goods and services received
- Recognise when received: as an expense or an assetCore3 questions
- The credit side: equity or liabilityCore3 questions
Measurement of the instruments granted
- Employees: the fair value of the instruments at grant dateCore3 questions
- Other parties: the rebuttable presumptionImportant2 questions
- No remeasurement after the grant dateImportant2 questions
- Estimating fair value: market price or model and inputsAdvanced1 question
Vesting conditions and the expense of the period
- The types of conditions: service, performance and non-vestingCore3 questions
- Spreading the expense over the vesting periodCore3 questions
- Revising the number expected to vest: the cumulative catch-upCore3 questions
- Market and non-vesting conditions: no true-upCore3 questions
- Cumulative expense and period expense over several yearsCore3 questions
Modifications, cancellations and settlements
- The beneficial modification: the original cost plus the incremental fair valueImportant2 questions
- The non-beneficial modification: the original cost continuesAdvanced1 question
- Cancellation and settlement: acceleration and repurchaseImportant2 questions
Cash-settled transactions
Settlement alternatives
- The present obligation test for cash settlementImportant2 questions
- Counterparty choice: a compound instrumentImportant2 questions
- Entity choice: cash settlement is a repurchaseImportant2 questions
Group share-based payment transactions
- Group transactions: the entity receiving the servicesAdvanced1 question
- The parent grants its own shares to a subsidiary's employeesAdvanced1 question
The 2016 amendments to the standard
- 2016 amendment: conditions in cash-settled transactionsImportant2 questions
- 2016 amendment: net settlement for withholding taxAdvanced2 questions
- 2016 amendment: from cash-settled to equity-settledAdvanced1 question
Disclosures
- Disclosures on the nature and extent of the arrangementsImportant2 questions
- Disclosures on fair value, expense and liabilitiesImportant2 questions
Links with other standards and Committee decisions
- Link with IAS 32: two standards, two subjectsAdvanced1 question
- Link with IAS 12: deferred tax on awardsAdvanced2 questions
- Link with IAS 33: employee options in diluted earnings per shareAdvanced1 question
- Link with IFRS 3: replacement awardsAdvanced2 questions
- Committee agenda decisions: explanations, not standardsSpecialisedNo question