Deloitte e-learning — IFRS 2

Published on: 05 Jun 2012

This Deloitte e-learning module provides training in the background, scope and principles under IFRS 2 Share-based Payment, and the application of this Standard.

Topics covered include the accounting treatment for equity-settled and cash-settled share-based payment transactions, the difference in accounting treatment for market and non-market vesting conditions, the modification of share-based payment arrangements and the accounting treatment at the time a transaction is settled after the vesting date.


The e-learning module can be accessed here.

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