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IFRS 2 – Share-based payments
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
    CPD Units 3 units on full attendance
    Seats Left 27
    Price Rs 5000
    Booking Deadline Thursday 16th October 2025
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