About this Seminar

This course provides an overview of how to account for share-based payments in accordance with IFRS 2 Share-based Payment. This course covers the following:

  • The objective and scope of IFRS 2

  • The recognition requirements for a share-based payment arrangement

  • How to account for equity-settled share-based payment arrangements

  • How to account for cash-settled share-based payment arrangements

  • How to account for share-based payment arrangements with cash alternatives

  • Accounting for share-based payment arrangements between group entities.

How this seminar can help your business

Entities commonly enter into share-based payment transactions. The accounting for a share-based payment transaction can be complex. If you complete this course you will have a basic understanding of the different types of share-based payment transactions so that you can identify them and, if necessary, seek expert assistance to account for them.

Meet your course instructors

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).

IFRS Instructor

Dean Ardern

Dean has been advising on IFRS and other financial reporting matters for over 15 years. Having worked with a range of clients in both the for-profit and not-for-profit sectors, Dean understands the challenges preparers face. Dean has presented academic and professional training seminars and published papers on various topics in financial accounting and reporting in Australia and internationally. Dean has also participated in various professional liaison and working groups, including the AASB’s Disclosure Initiative Project Advisory Panel and the Institute of Actuaries of Australia’s Insurance Accounting Standards Committee.

Associate Director

Christine Webb

Christine has over 15 years’ experience advising on IFRS and other financial reporting matters across a broad range of sectors and entity types, including public and private companies and not-for-profit entities. Christine’s primary role is to identify practical and compliant reporting solutions for clients and assurance staff - providing responsive, accurate and outcome-focused technical advice and guidance. Christine is passionate about sharing her knowledge to ensure the high-quality financial reporting of her clients.