Download Guide on IFRS 2 Share-based Payment as at 2025

 


Hello, welcome to IFRS IS EASY!

Note: All the materials in this blog post have been made available to the public for free download by the respective sources. They are compiled here for ease of access to you.

IFRS 2 Share-based payment is an accounting standard that specifically deals with how companies should account for situations where they pay employees with company shares, option to buy company shares, or an amount tied to the value of company shares, instead of outrightly paying them cash.

Here is a simple example

If a company gives its CEO the right to buy company shares at a discounted price in the future, IFRS 2 explains how the company should record the value of that benefit on its financial statements.

Essentially, if a company pays its employees with cash, salaries, pensions, etc., they would primarily use IAS 19 Employee benefits. However, if a company rewards employees with stock options or shares, they would use IFRS 2 to account for that specific type of compensation.

The below resources (PDF and eLearns) provide comprehensive coverage of IFRS 2, including its key requirements and practical guidance. Whether you are new to IFRS 2 or need a refresher, these resources will be helpful..

IFRS 2 Share-based Payment

Pdf

Source: KPMG

KPMG Share-based Payment - IFRS 2 Pdf

eLearn



Share your experience in the comment section below about learning and understanding IFRS 2.

IFRS IS EASY

IFRS IS EASY is dedicated to teaching you about IFRS, US GAAP and IFRS Sustainability Standards. You'll get a variety of resources to help you learn about IFRS, including free online courses,documents, articles, and videos that cover the basics of IFRS and complex topics. Adedamola Otun (the Founder) has garnered experience in the Accounting Advisory unit of the Big4 Audit Firms with only one goal - to simplify IFRS for everyone.

Post a Comment

Thank you for reading. I appreciate your feedback and engagement. Kindly stay on topic and be respectful of other readers.

Previous Post Next Post