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Venue | Online - Microsoft Teams |
Date | Thursday 16th October 2025 |
Time | 09:30 - 12:30 |
Information | In this session we will look at the insights of IFRS 2 which focuses on share-based payments. The following requirements will be given attention:
What is within the scope and outside the scope of IFRS 2
Types of share-based payments namely: equity-settled cash-settled and hybrid
Vesting conditions being either a service condition or performance condition
What are non-vesting conditions
The conditions relating to service-related and non-service-related conditions
Measurement of share-based payments at grant date vesting date and over the vesting period
Measurement at fair value for transactions with employees and other third parties
Accounting implications relating to the modifications of the terms on which equity instruments are granted.
Distinction between cancellation and modification
MQA Approval in Process |
Presenter |
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CPD Units | 3 units on full attendance |
Seats Left | 27 |
Price | Rs 5000 |
Booking Deadline | Thursday 16th October 2025 |
Map | View Map |
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