Share-based payment arrangements can take many forms and the accounting can vary significantly depending on whether the arrangement is liability or equity classified. In this CPE-eligible eLearning course, you will learn to identify what is in the scope of IFRS 2 and how the share-based payment arrangement should be accounted for using the measurement and recognition principles outlined in IFRS 2.
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https://revolution.gaapdynamics.com/learn/course/external/view/elearning/281/share-based-payments-part-one-ifrs-2
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