AICPA IFRS: Accounting for Share-Based Payment (IFRS 2) Course

AICPA IFRS: Share-Based Payment (IFRS 2) Course - Eduyush

AICPA IFRS: Accounting for Share-Based Payment (IFRS 2) Course

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AICPA (the Association) represents AICPA® & CIMA®.

The Association has over 696,000 members in 192 countries. AICPA is the worldwide leader on public and management accounting issues through support for the CPA license, specialized credentials, professional education & thought leadership.

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Accounting for Share-Based Payment

This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This course addresses requirements of IFRS 2, Share-based Payment, including the following:

  • Types of share-based payments
  • Recognition and measurement, including equity-settled and cash-settled payments, share options, and vesting conditions

This course includes interactive learning elements and illustrative exercises with solutions.

Learning Outcomes of Accounting for Share-Based Payment
  • Recognize whether an arrangement is a share-based payment according to IFRS 2
  • Identify whether a share-based payment should be classified as equity-settled or cash-settled.
  • Recall how to recognize and measure a share-based payment.

Who should take this course?

  • Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
  • Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
  • Anyone preparing for the ACCA Diploma in IFR and would like to understand IFRS 2 better

Professional development

This Course - Online offers 1.5 hours of CPE credit.

Prerequisites: None
Duration: 1h 30m
Format: Course - Online
Access: This is a digital product. You will have access to the content for a year after purchase date.


Students get a AICPA certification after scoring 70% and above on the assessment at the end of the course

Customer Reviews

Based on 8 reviews
Brian James (Dubai, AE)

AICPA IFRS Certificate: Get Certified, Get Digital Badged!

Habibunisha Shaik (Hyderabad, IN)

IFRS Certification Course by AICPA. Digital Badge. Get Certified on IFRS

Vivek Vasant (Thrissur, IN)
Comprehensive coverage of IFRS

The course has been designed in a manner which is inviting to the student undertaking the course. All the relevant concepts and points are explained in a succinct manner. Thank you Eduyush for providing an immaculate experience.

Mohd Tariq (Abu Dhabi, AE)

IFRS Certification Course by AICPA and CIMA with Eduyush IFRS training

More conceptual than ACCA DIP

Thank u. I mean this course looks easy but literally u need to be very very very clear of the concepts to clear it. This course is way more conceptual than the DIP IFRS. Which is important for me. Also clearing the modules are not so easy unless. The questions can sometimes have good twists and you never know the answers so u have to do the tests all over again. Say for eg there are 6 questions you need to get 5 right because 70% pass percentage. So you need to be extremely thorough with the concepts there is no way u can skip any part of any ifrs to clear this. But to be very honest am more aware of all the concepts than that I studied for Acca dip

IFRS Certification was very useful

IFRS Certification was very helpful to me. It is cost effective at the same time very knowledgeable. Helps brush up skill sets for the Accounting Standards with latest developments

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