IFRS 2 - Share-based Payment

IFRS refers to the International Financial Reporting Standards, which are designed as a common global language for business to ensure that accounts are both understandable and comparable on a global basis with a set of uniformity in them. As the international shareholding and trade are growing, there’s a dire need of reporting standards which deal with organizations on a global level.

The course gives a detailed overview on the IFRS 2. It explains as to how the IFRS 2 need to be adopted for the entity and gives you an in depth overview of how organizations are supposed to recognize the share-based payment transactions in their financial statements. All the concepts are explained extensively by the use of various case studies for the purpose of deep and insightful understanding.