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Share-based payments are widely used to incentivise employees and suppliers, but their accounting can be complex.

This session provides an overview of the core provisions of the standard, covering recognition, measurement, and common practical issues.

Through real-world examples, attendees will gain an understanding of what falls within the scope of IFRS 2 ’Share-based Payment’, when to recognise the costs of these arrangements, and how to measure them.

The course will equip you with the confidence to apply the standard effectively and navigate common challenges in financial reporting.

This on-demand course takes approximately 1 hour to complete and may contribute up to 1 hour of verifiable CPD if you can demonstrate its relevance to your role.

Start today and complete it at your own pace.