Introduction
You'll learn what share based payments are, how IFRS 2 requires them to be recognised in financial statements, and the key distinctions between equity settled, cash settled, and choice of settlement transactions.
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In this lesson
- 0:00 Introduction to share based payments
- 0:21 IFRS 2 standard overview
- 0:51 Types of share based payments
- 2:12 Understanding share options and exercise price
About this lesson
This session covers the fundamental concepts you need to understand before tackling the detailed accounting treatment and disclosure requirements for share options and employee share schemes. By the end, you'll be able to identify different types of share based payments and understand why the accounting treatment varies depending on how the transaction will be settled.
Duration: 3m
Transcript
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