TAILIEUCHUNG - Lecture IFRS primer international GAAP basics: Chapter 29 - Wiecek, Young

Chapter 29 - Share-based payment: IFRS 2. The main contents of the chapter consist of mains parts: Related standards, IFRS 2, current GAAP comparisons, looking ahead, end-of-chapter practice. | Share-based Payment: IFRS 2 Wiecek and Young IFRS Primer Chapter 29 Share-based Payment Related standards IFRS 2 Current GAAP comparisons Looking ahead End-of-chapter practice Related Standards FAS 123 Share-based Payment IFRS 2 – Overview Objective and scope Recognition Equity-settled share-based payment transactions Cash-settled share-based payment transactions Share-based payment transactions with cash alternatives Summary Disclosures IFRS 2 – Objective and Scope Deals with transactions where equity instruments are used as consideration Entities must recognize these types of transactions If they create liabilities, they must be remeasured after the transaction date Examples of share-based payment transactions Remunerative option plans such as employee stock options plans Acquisitions where shares are used as consideration Situations where services are paid for with equity instruments Accounting for employee remuneration plans can be complex These plans often span numerous reporting periods Cost to the entity may be difficult to measure depending on the terms of the plans IFRS 2 – Objective and Scope The standard puts all share-based transactions into three categories The definitions for the first two categories follow IFRS 2 – Objective and Scope The third category is where there is a choice to settle in cash or equity Either the entity has the option to determine whether to settle the transaction in cash or equity, or the counterparty has this option Share-based payment transactions Defined as transactions in which the entity receives goods or services as consideration for equity instruments of the entity (including shares or share options), or Acquires goods or services by incurring liabilities to the supplier of those goods or services for amounts that are based on the price of the entity’s shares or other equity instruments of the entity Situations where the employee is dealing with the entity as a shareholder Not covered by IFRS 2 .

• Kế toán - Kiểm toán
• International Financial Reporting Standards
• Non financial assets
• Reporting basics
• Financial assets
• Reporting entity
• Share based payment
• Financial accounting
• Financial reporting
• Financial reporting standards
• Merchandising operations
• Internal control
• Financial statements
• Stockholders’ equity
• Financial statement analysis
• International financial reporting
• Conceptual framework
• Financial position
• Globalization trend
• International Accounting Standards Board
• Employee benefits
• Revenue recognition
• Including construction contracts
• government grants
• Foreign currency
• Accounting standards worldwide
• Wiley IFRS 2013
• International Financial Reporting Standard
• Tiêu chuẩn báo cáo tài chính quốc tế
• Accounting policies
• Financial liabilities
• Interim financial reports
• Interim financial reporting
• Summary of dissertation
• International financial reporting standards adoption
• Vietnamese enterprises
• IFRS standards in Vietnamese enterprises
• Application of IFRS standards
• Accounting standards
• Financial statement
• Stock exchange
• Joint stock companies
• Vietnam’s accounting standards
• Financial reporting under IFRS
• International trends
• Financial instruments
• Share based payments
• Standards applicable
• IFRS financial statement
• Separate financial statements