International Webinar - IFRS 2 & 3
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Incentivising employees is increasing in popularity and this webinar will look at the accounting treatment for share options which is governed by IFRS 2 Share-based payment. The webinar will provide a recap of the key accounting principles and some of the challenging areas of application. When businesses grow through acquisition IFRS 3 Business Combinations shall be applied. This webinar will recap on the acquisition method in the standard and focus on the trickier areas involved.
This webinar will cover the following key areas: IFRS 2 Share-based payment
- An overview of the different types of share-based payments
- The principle accounting treatment for equity-settled and cash-settled share-based payments
- Accounting for vesting and non-vesting conditions
- Applying the valuation techniques
- The key disclosures required
- A recap on the acquisition method and the possible challenges involved
- Applying the concept of control (IFRS 10)
- Identifying intangible assets and the acceptable valuation methods
- An overview of the impairment of goodwill
- Other considerations
- Key disclosures required.
Who Should Attend?
This webinar is aimed at all levels of staff involved in preparing or auditing financial statements prepared under IFRS.
Included with 2020 Membership
£149 + VAT