About this E-Learning Course

This course provides an overview of how to account for a share-based payment transaction in accordance with IFRS 2 Share-based Payment. The topics included in this course are:

  • Introduction & scope, including how to identify a share-based payment transaction

  • Recognition and measurement requirements

  • Disclosure requirements.

Course curriculum

  • 1

    Share-Based Payments

    • Welcome!

    • Introduction & scope

    • Recognition & measurement

    • Disclosure

How this course can help your business

Share-based payment transactions commonly arise in business, and they may be complex. This course will provide you with a basic understanding of the different types of share-based payment transactions so that you can identify them. It will also assist you in understanding how to account for straightforward arrangements. You will also be able to identify when it is necessary to seek expert assistance to account for certain share-based payment arrangements.

Meet your course instructor

IFRS Instructor

Aletta Boshoff

Aletta is an Advisory Partner and National Leader of IFRS & Corporate Reporting at BDO in Australia. Aletta has over 25 years’ experience in financial reporting and accounting, including IFRS. Aletta has lectured on financial accounting and reporting, auditing and assurance and taxation at various Australian and South African universities. As an Associate Professor, she authored various financial reporting and accounting textbooks. Aletta also spent several years as a Project Manager at the Australian Accounting Standards Board (AASB).